https://www.taxtmi.com/caselaws?id=170152 The Tribunal set aside the Commissioner (Appeals) order granting a refund of excess duty paid for life-saving antibiotic bulk drugs filed after the statutory period. It held that the limitation under Section 27 of the Customs Act applies to refund claims, and revenue authorities cannot extend this period. Additionally, refund claims contrary to unchallenged assessment orders cannot be entertained. The appeal by the Revenue was allowed, emphasizing adherence to statutory provisions and legal precedents in granting refunds and challenging assessment orders. en-us Thu, 13 Jan 2011 00:00:00 +0530 Mon, 18 May 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170152 The Tribunal set aside the Commissioner (Appeals) order granting a refund of excess duty paid for life-saving antibiotic bulk drugs filed after the statutory period. It held that the limitation under Section 27 of the Customs Act applies to refund claims, and revenue authorities cannot extend this period. Additionally, refund claims contrary to unchallenged assessment orders cannot be entertained. The appeal by the Revenue was allowed, emphasizing adherence to statutory provisions and legal precedents in granting refunds and challenging assessment orders. Case-Laws Customs Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170152