https://www.taxtmi.com/caselaws?id=40607 A claim for refund of customs duty allegedly levied without authority of law remained subject to the statutory refund scheme, including its limitation period. The court held that once the petitioner chose the refund remedy under the customs law, the claim had to comply with the conditions attached to that provision and could not be maintained independently on the basis of Article 265 of the Constitution. Because the refund applications were filed beyond time, the authorities were justified in rejecting them, and the refund claim was barred by limitation. en-us Fri, 02 Mar 1979 00:00:00 +0530 Tue, 11 May 2010 18:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40607 A claim for refund of customs duty allegedly levied without authority of law remained subject to the statutory refund scheme, including its limitation period. The court held that once the petitioner chose the refund remedy under the customs law, the claim had to comply with the conditions attached to that provision and could not be maintained independently on the basis of Article 265 of the Constitution. Because the refund applications were filed beyond time, the authorities were justified in rejecting them, and the refund claim was barred by limitation. Case-Laws Customs Fri, 02 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40607