https://www.taxtmi.com/caselaws?id=43257 Where excess customs duty was first disclosed to the assessee by the department itself, the date of such knowledge was treated as relevant for computing limitation under Section 27 of the Customs Act, 1962. The HC held that the refund claim could not be rejected solely as time-barred in these circumstances and that the authority had to examine the claim on merits, including the disputed refund quantum, rather than defeat a legitimate claim by a strict limitation objection. en-us Tue, 28 May 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43257 Where excess customs duty was first disclosed to the assessee by the department itself, the date of such knowledge was treated as relevant for computing limitation under Section 27 of the Customs Act, 1962. The HC held that the refund claim could not be rejected solely as time-barred in these circumstances and that the authority had to examine the claim on merits, including the disputed refund quantum, rather than defeat a legitimate claim by a strict limitation objection. Case-Laws Customs Tue, 28 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43257