https://www.taxtmi.com/caselaws?id=166215 Refund limitation under the Customs Act, 1962 does not run from provisional duty payment where assessment remains provisional. The applicable period for a refund claim is computed from adjustment of duty after final assessment, as reflected in the statutory explanation to Section 27 read with Section 18. Because the authorities had not verified whether a final assessment had been made, rejection of the refund claim as time-barred was not justified. Verification of the assessment status was required before limitation could be applied. en-us Mon, 02 May 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166215 Refund limitation under the Customs Act, 1962 does not run from provisional duty payment where assessment remains provisional. The applicable period for a refund claim is computed from adjustment of duty after final assessment, as reflected in the statutory explanation to Section 27 read with Section 18. Because the authorities had not verified whether a final assessment had been made, rejection of the refund claim as time-barred was not justified. Verification of the assessment status was required before limitation could be applied. Case-Laws Customs Mon, 02 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166215