https://www.taxtmi.com/caselaws?id=44845 Refund claims for customs duty are subject to the six-month limitation period under Section 27 of the Customs Act, and an erroneous levy by customs does not remove the claim from that statutory bar. The writ remedy under Article 226 is not governed by the Limitation Act, but it cannot be used to bypass the limitation applicable to the underlying refund application. The result is that a time-barred customs refund claim cannot be entertained merely by invoking constitutional jurisdiction. en-us Wed, 23 Jul 1997 00:00:00 +0530 Mon, 05 Jul 2010 11:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44845 Refund claims for customs duty are subject to the six-month limitation period under Section 27 of the Customs Act, and an erroneous levy by customs does not remove the claim from that statutory bar. The writ remedy under Article 226 is not governed by the Limitation Act, but it cannot be used to bypass the limitation applicable to the underlying refund application. The result is that a time-barred customs refund claim cannot be entertained merely by invoking constitutional jurisdiction. Case-Laws Customs Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44845