https://www.taxtmi.com/caselaws?id=50632 The Tribunal allowed the appeal, setting aside the impugned order that dismissed the claim for refund of duty on short-shipped goods as time-barred. The Tribunal held that the limitation period under Section 27 did not apply to claims for refund of duty on goods that were not even imported. It emphasized that the duty incidence could not have been passed on as the goods never arrived in India. The department's argument was rejected, and the Tribunal ruled in favor of the appellant based on the precedent set by the Bombay High Court. en-us Thu, 19 Jul 2001 00:00:00 +0530 Wed, 25 Aug 2010 10:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50632 The Tribunal allowed the appeal, setting aside the impugned order that dismissed the claim for refund of duty on short-shipped goods as time-barred. The Tribunal held that the limitation period under Section 27 did not apply to claims for refund of duty on goods that were not even imported. It emphasized that the duty incidence could not have been passed on as the goods never arrived in India. The department's argument was rejected, and the Tribunal ruled in favor of the appellant based on the precedent set by the Bombay High Court. Case-Laws Customs Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50632