https://www.taxtmi.com/caselaws?id=167320 The Tribunal upheld the rejection of M/s. Indian Oil Corporation's refund claim as time-barred under Section 27 of the Customs Act, 1962. The claim, filed more than six months after duty payment, was deemed invalid. The court emphasized adherence to statutory timelines and procedures, affirming the importance of timely refund claims and the application of duty rates based on the day of actual removal. The appeal was dismissed, highlighting the significance of complying with legal provisions in customs refund matters. en-us Thu, 31 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167320 The Tribunal upheld the rejection of M/s. Indian Oil Corporation's refund claim as time-barred under Section 27 of the Customs Act, 1962. The claim, filed more than six months after duty payment, was deemed invalid. The court emphasized adherence to statutory timelines and procedures, affirming the importance of timely refund claims and the application of duty rates based on the day of actual removal. The appeal was dismissed, highlighting the significance of complying with legal provisions in customs refund matters. Case-Laws Customs Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167320