https://www.taxtmi.com/caselaws?id=166592 A refund application for customs duty made under the Customs Act is governed by the statute's special limitation period, and the general law of limitation cannot override that bar. Because the refund claim was filed beyond six months from the date of payment, it was time-barred under the Act. Authorities distinguished statutory refund proceedings from suits or writ petitions brought outside the refund framework, where general limitation principles may apply. The appeal therefore failed on limitation. en-us Fri, 08 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 10:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166592 A refund application for customs duty made under the Customs Act is governed by the statute's special limitation period, and the general law of limitation cannot override that bar. Because the refund claim was filed beyond six months from the date of payment, it was time-barred under the Act. Authorities distinguished statutory refund proceedings from suits or writ petitions brought outside the refund framework, where general limitation principles may apply. The appeal therefore failed on limitation. Case-Laws Customs Fri, 08 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166592