Refund Denied: Claim Not Covered by Ultra Vires Provision, Section 27 of Customs Act, 1962 Applies with Limitation Period.

Denial of refund claim - since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act,. 1962 is applicable to the present refund claims - period of limitation applicable - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X