https://www.taxtmi.com/caselaws?id=34518 The appeal against the rejection of the refund claim, amounting to Rs. 1,42,391.00, was dismissed by the Member (J) on 17-10-2008. The rejection was based on the limitation under Section 27 of the Customs Act 1962, as the duty on the goods had become due and payable at the time of clearance. The appellant's argument that the deposited amount was not considered duty was refuted, leading to the decision that the amount would be adjusted against the duty on the goods, resulting in the rejection of the refund claim. en-us Fri, 17 Oct 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34518 The appeal against the rejection of the refund claim, amounting to Rs. 1,42,391.00, was dismissed by the Member (J) on 17-10-2008. The rejection was based on the limitation under Section 27 of the Customs Act 1962, as the duty on the goods had become due and payable at the time of clearance. The appellant's argument that the deposited amount was not considered duty was refuted, leading to the decision that the amount would be adjusted against the duty on the goods, resulting in the rejection of the refund claim. Case-Laws Customs Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34518