https://www.taxtmi.com/article/detailed?id=17273 Customs-duty refund claims under section 27 must generally be filed within one year. Where duty becomes refundable because of an appellate order, limitation runs from that order's date. Claimants must ordinarily show that duty incidence was not passed on, failing which the amount is credited to the Consumer Welfare Fund, subject to exceptions. A refund sought more than one year after appellate relief against finalised provisional export assessments is treated as time-barred; a pending departmental challenge does not change the limitation trigger. en-us Tue, 25 Aug 2026 08:36:12 +0530 Tue, 25 Aug 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17273 Customs-duty refund claims under section 27 must generally be filed within one year. Where duty becomes refundable because of an appellate order, limitation runs from that order's date. Claimants must ordinarily show that duty incidence was not passed on, failing which the amount is credited to the Consumer Welfare Fund, subject to exceptions. A refund sought more than one year after appellate relief against finalised provisional export assessments is treated as time-barred; a pending departmental challenge does not change the limitation trigger. Articles Customs - Import - Export - SEZ Tue, 25 Aug 2026 08:36:12 +0530 https://www.taxtmi.com/article/detailed?id=17273