Customs refund claim dismissed for late filing; court ruled regulation exceeded statutory authority.

The Supreme Court set aside the Customs Office's decision denying a customs refund claim filed after the goods were exported. The Customs Office argued the claim was invalid because it was not submitted simultaneously with the customs procedure initiation request, citing a specific regulation. The court held that this regulation exceeded its statutory authority by imposing a deadline not found in the Customs Law, thereby invalidating the rejection of the refund request.