https://www.taxtmi.com/caselaws?id=166795 The Tribunal allowed the appeal, set aside the Appellate Collector's order, and directed the respondents to repay the erroneously refunded amount to the Collector of Customs, Bombay, within three months. The Tribunal upheld the applicability of the time limit under Section 27(1) for refund claims and clarified that the notice under Section 131(3) was not time-barred. en-us Thu, 08 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166795 The Tribunal allowed the appeal, set aside the Appellate Collector's order, and directed the respondents to repay the erroneously refunded amount to the Collector of Customs, Bombay, within three months. The Tribunal upheld the applicability of the time limit under Section 27(1) for refund claims and clarified that the notice under Section 131(3) was not time-barred. Case-Laws Customs Thu, 08 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166795