https://www.taxtmi.com/caselaws?id=166062 The Tribunal dismissed the appeal seeking a refund of excess customs duty, amounting to &8377;12,913.20, due to a time-barred application. The appellant's request for condonation of the delay in filing the refund claim under Sec. 5 of the Limitation Act was rejected. The Tribunal held that statutory tribunals, like the one under the Customs Act, cannot be equated to civil courts for condoning delays. Citing precedents, the Tribunal concluded that time-barred refund claims cannot be entertained under the Customs Act, which provides specific procedures for claiming refunds. en-us Mon, 28 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 18:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166062 The Tribunal dismissed the appeal seeking a refund of excess customs duty, amounting to &8377;12,913.20, due to a time-barred application. The appellant's request for condonation of the delay in filing the refund claim under Sec. 5 of the Limitation Act was rejected. The Tribunal held that statutory tribunals, like the one under the Customs Act, cannot be equated to civil courts for condoning delays. Citing precedents, the Tribunal concluded that time-barred refund claims cannot be entertained under the Customs Act, which provides specific procedures for claiming refunds. Case-Laws Customs Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166062