https://www.taxtmi.com/caselaws?id=166056 The tribunal upheld the rejection of the refund claim by M/s. Nanavati & Co. Pvt. Ltd. as time-barred under Section 27 of the Customs Act, 1962, despite arguments that the assessment was beyond the assessing officer's jurisdiction. The tribunal emphasized that the specific time-limit in the Customs Act prevails over general law of limitation, applying to all refund claims regardless of the type of duty or jurisdictional basis. The separate judgment clarified that jurisdictional errors do not negate the statutory limitation period, affirming the rejection of the refund claim as appropriate under the Customs Act. en-us Sat, 29 Jan 1983 00:00:00 +0530 Sat, 23 Aug 2014 17:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166056 The tribunal upheld the rejection of the refund claim by M/s. Nanavati & Co. Pvt. Ltd. as time-barred under Section 27 of the Customs Act, 1962, despite arguments that the assessment was beyond the assessing officer's jurisdiction. The tribunal emphasized that the specific time-limit in the Customs Act prevails over general law of limitation, applying to all refund claims regardless of the type of duty or jurisdictional basis. The separate judgment clarified that jurisdictional errors do not negate the statutory limitation period, affirming the rejection of the refund claim as appropriate under the Customs Act. Case-Laws Customs Sat, 29 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166056