1986 (6) TMI 189 - AT - Customs

Summary

The appeal was against the rejection of a refund claim by the Collector of Customs (Appeals) Bombay. The claim was rejected as barred under Section 27(1). The argument that the extended period of limitation should apply because the company was wholly owned by the Government of India was dismissed. The appeal was rejected as the benefit of an enlarged period of limitation is available only to the Government, not Government Companies.