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<h1>Refund claim denied as time-barred due to late filing beyond initial duty debit period. Appeal dismissed.</h1> The Appellate Tribunal CESTAT, New Delhi rejected a refund claim of Rs. 45,594 as time-barred because the claim was filed beyond the time limit set after ... Refund claim - Limitation The Appellate Tribunal CESTAT, New Delhi rejected a refund claim of Rs. 45,594 filed by the appellant as time-barred. The claim was rejected because the duty amount was initially debited on 15-7-99, but the claim was filed on 14-2-2000, which was beyond the time limit. The subsequent debit on 10-2-2000 was not considered relevant for computing the limitation period. The appeal was rejected, upholding the impugned order.