https://www.taxtmi.com/caselaws?id=44732 For refund claims under Section 27 of the Customs Act, limitation runs from the actual payment of duty unless that payment was made in pursuance of a later final assessment; on the facts, the refund claim was filed after the prescribed period and was therefore time-barred. The explanation relating to adjustment after final assessment applies only where the earlier duty payment is shown to be erroneous or excessive; here, the final assessment did not establish any such error or excess, so that explanation did not assist the claimants. The rejection of refund was upheld and the challenge failed. en-us Tue, 05 Aug 1997 00:00:00 +0530 Sat, 03 Jul 2010 14:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44732 For refund claims under Section 27 of the Customs Act, limitation runs from the actual payment of duty unless that payment was made in pursuance of a later final assessment; on the facts, the refund claim was filed after the prescribed period and was therefore time-barred. The explanation relating to adjustment after final assessment applies only where the earlier duty payment is shown to be erroneous or excessive; here, the final assessment did not establish any such error or excess, so that explanation did not assist the claimants. The rejection of refund was upheld and the challenge failed. Case-Laws Customs Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44732