https://www.taxtmi.com/caselaws?id=765730 CESTAT Hyderabad dismissed the appellant's refund claim as time-barred under section 27 of the Customs Act, 1962. The appellant paid duty foregone amounts in 2017 after EPCG obligation period expiry but filed the refund claim only on 09.01.2024, exceeding the one-year limitation period from duty payment date. The tribunal found no applicable relaxations under section 27(1B) and upheld the original authority's rejection, citing precedent from IFGL REFRACTORIES LTD case. The appeal was dismissed without merit. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765730 CESTAT Hyderabad dismissed the appellant's refund claim as time-barred under section 27 of the Customs Act, 1962. The appellant paid duty foregone amounts in 2017 after EPCG obligation period expiry but filed the refund claim only on 09.01.2024, exceeding the one-year limitation period from duty payment date. The tribunal found no applicable relaxations under section 27(1B) and upheld the original authority's rejection, citing precedent from IFGL REFRACTORIES LTD case. The appeal was dismissed without merit. Case-Laws Customs Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765730