https://www.taxtmi.com/caselaws?id=48900 The Tribunal held that Sections 27 and 154 of the Customs Act must be read together, and the time limitations of Section 27(1) apply to refunds resulting from corrections under Section 154. The appeal was disposed of, upholding the rejection of the refund claim as time-barred under Section 27(1) of the Customs Act, 1962. en-us Tue, 15 Feb 1994 00:00:00 +0530 Sat, 07 Aug 2010 11:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48900 The Tribunal held that Sections 27 and 154 of the Customs Act must be read together, and the time limitations of Section 27(1) apply to refunds resulting from corrections under Section 154. The appeal was disposed of, upholding the rejection of the refund claim as time-barred under Section 27(1) of the Customs Act, 1962. Case-Laws Customs Tue, 15 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48900