Appeal Dismissed for Delay in Refund Claim Filing - Evidence Required to Shift Duty Burden

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal due to a delay of over seven years in filing the refund claim, deemed time-barred. The appellant's failure to provide evidence that they had not shifted the duty burden to buyers led to the affirmation of lower authorities' decisions and the appeal's dismissal.

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The Appellate Tribunal CESTAT MUMBAI dismissed the appeal filed by the appellant due to a delay of more than seven years in filing the refund claim, which was found to be time-barred. The appellant failed to produce any documentary evidence to show that they had not passed on the duty incidence to the buyers. The lower authorities' orders were upheld, and the appeal was dismissed.

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