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of <h1>Claim for duty refund dismissed by CEGAT Mumbai due to time-bar; earlier decision not applicable.</h1> <h3>KROSLINK PRODUCTS Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, PUNE</h3> The appeal for a claim for refund of duty paid was dismissed by the Appellate Tribunal CEGAT, Mumbai as it was time-barred. The payment was not deemed a ... Refund - Limitation The Appellate Tribunal CEGAT, Mumbai dismissed the appeal of the appellant regarding a claim for refund of duty paid, as it was considered barred by limitation. The payment made was not considered a deposit under the law, and the Tribunal's previous decision cited by the appellant did not apply to the current situation. The claim for refund was rejected, and the appeal was dismissed.
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