Rejection of Customs Duty Refund Due to Incorrect Application of Section 26A(3); Section 27's One-Year Limit Applies.

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....Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section 27 and hence, the rejection of refund by taking recourse to Section 26A (3) by the authorities below is incorrect - Section 27 also prescribes a time-limit of one year, but the same is subject to the saving proviso provided under sub-section (1B). - AT....