https://www.taxtmi.com/caselaws?id=166911 Refund claims under the Customs Act, 1962 were held to be governed exclusively by the statutory limitation in section 27, not by the Limitation Act, 1963 or the general law of limitation. The Tribunal reasoned that refund applications made under the Act's prescribed machinery must comply with its own time-limit, and claims filed outside section 27(1) were therefore time-barred. On the scope of section 27(3), the phrase "any person" was construed in context to mean the person who had pursued the appeal or revision and became entitled to refund by that order. Persons who were not parties to those proceedings could not claim refund under that provision. en-us Thu, 01 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166911 Refund claims under the Customs Act, 1962 were held to be governed exclusively by the statutory limitation in section 27, not by the Limitation Act, 1963 or the general law of limitation. The Tribunal reasoned that refund applications made under the Act's prescribed machinery must comply with its own time-limit, and claims filed outside section 27(1) were therefore time-barred. On the scope of section 27(3), the phrase "any person" was construed in context to mean the person who had pursued the appeal or revision and became entitled to refund by that order. Persons who were not parties to those proceedings could not claim refund under that provision. Case-Laws Customs Thu, 01 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166911