https://www.taxtmi.com/caselaws?id=774869 A refund claim for duty paid on DTA clearances before 01.03.2006 was not maintainable where the assessee's own assessment and classification had attained finality and the claim was filed beyond the statutory limitation period. A later decision in another case holding the process not to be manufacture could not reopen concluded assessments or extend limitation. The claim remained governed by the statutory refund framework under the Customs Act, 1962, and the principle of mistake of law did not override that scheme. en-us Thu, 03 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774869 A refund claim for duty paid on DTA clearances before 01.03.2006 was not maintainable where the assessee's own assessment and classification had attained finality and the claim was filed beyond the statutory limitation period. A later decision in another case holding the process not to be manufacture could not reopen concluded assessments or extend limitation. The claim remained governed by the statutory refund framework under the Customs Act, 1962, and the principle of mistake of law did not override that scheme. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774869