2015 (5) TMI 1224 - HC - Customs

Refund claim - period of limitation - HELD THAT - In view of the amendment to Section 27 the claim for refund made beyond the period of six months in the facts and circumstances of the case was barred. Appeal dismissed.

Summary

The High Court of Delhi dismissed an appeal regarding the period of limitation for a refund claim by the assessee, citing a previous decision in Commissioner of Customs v. Indian Oil Corporation. The appeal was dismissed in favor of the assessee.