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<h1>CEGAT Upholds Rejection of Refund Claim, Cites Precedent</h1> The Appellate Tribunal CEGAT, New Delhi upheld the rejection of the refund claim filed by the appellants for duty paid during a specific period, citing a ... Refund - Limitation - Protest The judgment by the Appellate Tribunal CEGAT, New Delhi relates to the disposal of a refund claim filed by the appellants for duty paid during a specific period. The duty was paid as per the approved classification list, and the appeal was rejected based on a previous similar case.