https://www.taxtmi.com/caselaws?id=165994 The Tribunal upheld the Revenue's contention that the claims for refund of excess duty were time-barred under Section 27 of the Customs Act, 1962, as they were filed after the prescribed period of limitation and the duty was paid without protest. As a result, all four appeals were dismissed, and the issue of the correct assessable heading for the goods did not need to be addressed. en-us Fri, 11 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 12:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165994 The Tribunal upheld the Revenue's contention that the claims for refund of excess duty were time-barred under Section 27 of the Customs Act, 1962, as they were filed after the prescribed period of limitation and the duty was paid without protest. As a result, all four appeals were dismissed, and the issue of the correct assessable heading for the goods did not need to be addressed. Case-Laws Customs Fri, 11 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165994