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<h1>Refund appeal denied due to time limit exceeding, not filed under protest.</h1> The appeal for a refund claim, based on a mistake of law regarding duty paid from 1975 to 1981, was rejected as time-barred by the Tribunal under Section ... Refund - Limitation The appeal was filed for a refund claim rejected as time-barred. The appellant claimed duty paid from 1975 to 1981 was under a mistake of law. The Tribunal found the claim beyond the six-month limit under Section 11B of CESA and not filed under protest, thus rejecting the appeal. Precedents cited did not support disregarding Section 11B. The appeal was rejected.
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