https://www.taxtmi.com/caselaws?id=167326 The Tribunal affirmed its jurisdiction to hear the appeal and emphasized the necessity of adhering to the limitation period under Section 27(1) of the Customs Act, 1962, for refund claims. It ruled against the application of the general law of limitation, setting aside the Appellate Collector's decision to extend the time limit and confirming the Assistant Collector's order disallowing the refund claim. The appeal was allowed in accordance with the Customs Act provisions. en-us Wed, 09 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 14:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167326 The Tribunal affirmed its jurisdiction to hear the appeal and emphasized the necessity of adhering to the limitation period under Section 27(1) of the Customs Act, 1962, for refund claims. It ruled against the application of the general law of limitation, setting aside the Appellate Collector's decision to extend the time limit and confirming the Assistant Collector's order disallowing the refund claim. The appeal was allowed in accordance with the Customs Act provisions. Case-Laws Customs Wed, 09 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167326