https://www.taxtmi.com/caselaws?id=44702 The court held that the direction to consider the refund application without regard to the limitation period under Section 27 of the Customs Act was invalid. It emphasized the mandatory nature of the limitation period and upheld the rejection of the claim as time-barred. The High Court cannot direct authorities to bypass statutory limitations. The respondent was advised to pursue alternative legal remedies available, and the writ appeal was allowed, setting aside the earlier direction. en-us Tue, 24 Jun 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44702 The court held that the direction to consider the refund application without regard to the limitation period under Section 27 of the Customs Act was invalid. It emphasized the mandatory nature of the limitation period and upheld the rejection of the claim as time-barred. The High Court cannot direct authorities to bypass statutory limitations. The respondent was advised to pursue alternative legal remedies available, and the writ appeal was allowed, setting aside the earlier direction. Case-Laws Customs Tue, 24 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44702