https://www.taxtmi.com/article/detailed?id=17394 Export-duty refund limitation must run from the event that crystallises an enforceable refund right where the claimed excess was not part of the original assessment. An additional duty payment absent from shipping bills, let-export orders, and contemporaneous assessment records became ascertainable only through departmental reassessment. Section 27 continued to govern the refund claim; mistake of law or absence of authority of law did not create an alternative limitation route. Interest was to run after three months from reassessment because the refundable amount was not quantified earlier. en-us Sat, 12 Sep 2026 08:42:06 +0530 Sat, 12 Sep 2026 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17394 Export-duty refund limitation must run from the event that crystallises an enforceable refund right where the claimed excess was not part of the original assessment. An additional duty payment absent from shipping bills, let-export orders, and contemporaneous assessment records became ascertainable only through departmental reassessment. Section 27 continued to govern the refund claim; mistake of law or absence of authority of law did not create an alternative limitation route. Interest was to run after three months from reassessment because the refundable amount was not quantified earlier. Articles Customs - Import - Export - SEZ Sat, 12 Sep 2026 08:42:06 +0530 https://www.taxtmi.com/article/detailed?id=17394