https://www.taxtmi.com/caselaws?id=364639 The Tribunal held that the refund claim, governed by Section 27 of the Customs Act, 1962, related to customs duty and was time-barred. The appellant's argument that the refund claim was not subject to Section 27 was rejected. The Tribunal found that the refund claim, concerning duty paid on LNG not imported, fell under customs duty and must adhere to the Act's provisions. As the refund claim was filed beyond the one-year limitation period from the Commissioner (Appeal)'s decision, it was deemed time-barred. The appeal was dismissed. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364639 The Tribunal held that the refund claim, governed by Section 27 of the Customs Act, 1962, related to customs duty and was time-barred. The appellant's argument that the refund claim was not subject to Section 27 was rejected. The Tribunal found that the refund claim, concerning duty paid on LNG not imported, fell under customs duty and must adhere to the Act's provisions. As the refund claim was filed beyond the one-year limitation period from the Commissioner (Appeal)'s decision, it was deemed time-barred. The appeal was dismissed. Case-Laws Customs Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364639