https://www.taxtmi.com/caselaws?id=49118 Where a customs refund claim arises from a provisional assessment, the six-month limitation under Section 27 of the Customs Act is computed from the date of adjustment of duty after final assessment, not from the original payment date. The Explanation to Section 27(1) is stated to apply beyond disputed assessments and to cover short-landing claims as well, because the final duty incidence and refundable amount remain unsettled until reconciliation and final assessment are completed. On that basis, the refund claim is treated as not time-barred and is to be reconsidered by the original adjudicating authority after hearing the applicants. en-us Fri, 24 Jan 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49118 Where a customs refund claim arises from a provisional assessment, the six-month limitation under Section 27 of the Customs Act is computed from the date of adjustment of duty after final assessment, not from the original payment date. The Explanation to Section 27(1) is stated to apply beyond disputed assessments and to cover short-landing claims as well, because the final duty incidence and refundable amount remain unsettled until reconciliation and final assessment are completed. On that basis, the refund claim is treated as not time-barred and is to be reconsidered by the original adjudicating authority after hearing the applicants. Case-Laws Customs Fri, 24 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49118