https://www.taxtmi.com/caselaws?id=166047 The Tribunal dismissed the appeal, upholding the Appellate Collector of Customs' decision. The refund claim was deemed time-barred under Section 27(1) of the Customs Act. The Respondent was denied the right to file cross-objections, as they lacked the right to appeal. The Tribunal affirmed its adherence to statutory limitations, rejecting the application of Section 72 of the Indian Contract Act to extend the limitation period. The issue of reduced duty rates was not addressed due to the decisive nature of the limitation matter. en-us Mon, 31 Jan 1983 00:00:00 +0530 Sat, 23 Aug 2014 15:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166047 The Tribunal dismissed the appeal, upholding the Appellate Collector of Customs' decision. The refund claim was deemed time-barred under Section 27(1) of the Customs Act. The Respondent was denied the right to file cross-objections, as they lacked the right to appeal. The Tribunal affirmed its adherence to statutory limitations, rejecting the application of Section 72 of the Indian Contract Act to extend the limitation period. The issue of reduced duty rates was not addressed due to the decisive nature of the limitation matter. Case-Laws Customs Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166047