https://www.taxtmi.com/caselaws?id=789247 A refund claim arising from an appellate order was held to be governed by the limitation period under the Customs Act, and not by the refund provisions for exported goods. The claim did not involve return or re-importation of exported goods, so Section 26 was inapplicable. Where refund became admissible because of an appellate order, Section 27(1B)(b) required filing within one year from the date of that order. As the appellate relief was granted on 15.02.2016 and the refund application was filed only on 26.02.2020, the claim was time-barred and rejection of refund was upheld. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789247 A refund claim arising from an appellate order was held to be governed by the limitation period under the Customs Act, and not by the refund provisions for exported goods. The claim did not involve return or re-importation of exported goods, so Section 26 was inapplicable. Where refund became admissible because of an appellate order, Section 27(1B)(b) required filing within one year from the date of that order. As the appellate relief was granted on 15.02.2016 and the refund application was filed only on 26.02.2020, the claim was time-barred and rejection of refund was upheld. Case-Laws Customs Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789247