https://www.taxtmi.com/caselaws?id=40605 The appellant's claim for a refund of excess import duty, based on a notification reducing the duty rate, was initially rejected as time-barred under Sec. 27 of the Customs Act, 1962. However, the Court allowed the appeal, holding that if the import duty collection was contrary to statutory notifications, Sec. 27 may not apply. The Court quashed the rejection order and directed authorities to reconsider the claim in light of the statutory notifications. No costs were awarded, and the revisional authority was instructed to expedite the refund claim's disposal. en-us Tue, 06 Feb 1979 00:00:00 +0530 Tue, 11 May 2010 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40605 The appellant's claim for a refund of excess import duty, based on a notification reducing the duty rate, was initially rejected as time-barred under Sec. 27 of the Customs Act, 1962. However, the Court allowed the appeal, holding that if the import duty collection was contrary to statutory notifications, Sec. 27 may not apply. The Court quashed the rejection order and directed authorities to reconsider the claim in light of the statutory notifications. No costs were awarded, and the revisional authority was instructed to expedite the refund claim's disposal. Case-Laws Customs Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40605