https://www.taxtmi.com/caselaws?id=40630 A refund claim supported by the Assistant Collector of Customs' recommendation was treated as a just claim, while the limitation objection under Section 110 of the Madras Port Trust Act was viewed as a technical defence that should be approached with caution, particularly when raised by a public authority against a legitimate claim. In the exercise of discretionary jurisdiction under Article 136, the SC declined to examine that limitation contention on merits, revoked special leave, and left the refund decree undisturbed. en-us Wed, 03 Jan 1979 00:00:00 +0530 Mon, 04 Jul 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40630 A refund claim supported by the Assistant Collector of Customs' recommendation was treated as a just claim, while the limitation objection under Section 110 of the Madras Port Trust Act was viewed as a technical defence that should be approached with caution, particularly when raised by a public authority against a legitimate claim. In the exercise of discretionary jurisdiction under Article 136, the SC declined to examine that limitation contention on merits, revoked special leave, and left the refund decree undisturbed. Case-Laws Customs Wed, 03 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40630