U O I vs KIRLOSKAR PNEUMATIC CO

The Supreme Court held that the Bombay High Court's directive preventing Customs Authorities from rejecting a refund application on the grounds of being time-barred is not valid in law. The Court emphasized that the limitation period for filing refund claims under Section 27 of the Customs Act, 1962 must be adhered to, and the High Court's order contravenes this statutory requirement. Consequently, the appeal was allowed, and the High Court's order was set aside.