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of <h1>Refund claim appeal denied due to failure to provide short-landing certificate within time limit.</h1> <h3>SALAL HYDRO ELECTRIC PROJECT Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> SALAL HYDRO ELECTRIC PROJECT Versus COLLECTOR OF CUSTOMS, BOMBAY - 1985 (22) E.L.T. 551 (Tribunal) The Revision Application was transferred to the Tribunal as an appeal. Appellant's refund claim was rejected due to lack of short-landing certificate. Appellants failed to produce the required certificate despite three years passing. Tribunal upheld the rejection of the appeal.
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