Refund Claim Denied Due to Limitation Bar u/s 27(1) of Customs Act; Appeal Process Considered a Continuation.

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....Denial of refund claim of excess duty - Bar of limitation - the time limit under Section 27(1) of the Customs Act would be for the first application and the appeal is a continuation of the original proceedings and therefore there can be no limitation in respect of the proceedings pursuing the refund claim. - HC....