https://www.taxtmi.com/caselaws?id=166925 The Tribunal upheld the rejection of the refund claims on the ground of limitation, emphasizing the mandatory nature of Section 27 of the Customs Act, 1962. It affirmed that refunds must adhere to the statutory time limit and that the Tribunal lacks jurisdiction to order refunds beyond this period. The appellants' argument to decide on merits was dismissed, aligning with legal principles and precedents governing refund claims under the Customs Act. en-us Thu, 29 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 17:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166925 The Tribunal upheld the rejection of the refund claims on the ground of limitation, emphasizing the mandatory nature of Section 27 of the Customs Act, 1962. It affirmed that refunds must adhere to the statutory time limit and that the Tribunal lacks jurisdiction to order refunds beyond this period. The appellants' argument to decide on merits was dismissed, aligning with legal principles and precedents governing refund claims under the Customs Act. Case-Laws Customs Thu, 29 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166925