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of <h1>Appellate Tribunal allows refund of duty on imported mobile phones within time limit</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal for the refund of duty paid on imported mobile phones, as the refund claim was filed within the ... Refund - Limitation The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the refund of duty paid on imported mobile phones, stating that the refund claim was filed within the time limit specified in Section 27 of the Customs Act. The case was remanded for a fresh decision on the merits of the claim.
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