1982 (12) TMI 187 - AT - Customs

Summary

The appeal was filed against the rejection of a refund claim by the Appellate Collector, Bombay, citing limitation under Section 27(1) of the Customs Act, 1962. The Tribunal upheld the rejection, stating that the time limit extension for filing refund claims does not apply to M/s. H.A.L., a Govt. undertaking. The Tribunal also clarified that it cannot condone delays, and thus, the appeal was rejected.