https://www.taxtmi.com/caselaws?id=42488 A refund claim for countervailing duty could not be finally rejected on limitation alone where the authorities had not first determined whether the limitation provision under Section 27(1) of the Customs Act applied to the claim or whether the duty was leviable on the facts. The underlying dispute also required consideration of the tariff framework in force during the relevant period. Because the core objection to levy and the applicability of limitation had not been examined, the refund rejection was set aside and the matter was remitted for fresh decision in accordance with law. en-us Wed, 17 Jul 1985 00:00:00 +0530 Fri, 11 Jun 2010 15:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42488 A refund claim for countervailing duty could not be finally rejected on limitation alone where the authorities had not first determined whether the limitation provision under Section 27(1) of the Customs Act applied to the claim or whether the duty was leviable on the facts. The underlying dispute also required consideration of the tariff framework in force during the relevant period. Because the core objection to levy and the applicability of limitation had not been examined, the refund rejection was set aside and the matter was remitted for fresh decision in accordance with law. Case-Laws Customs Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42488