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of The CESTAT upheld the dismissal of the refund claim filed by the appellant, holding it barred by limitation under Section 11B of the Customs Act. The tribunal affirmed that the manufacturing process in question, involving cutting and sawing granite slabs, differed materially from processes previously classified under Chapter Heading 25, with the finished goods here falling under Chapter Heading 68. Since the assessments were final and unchallenged, the appellant could not rely on classification disputes from other cases to justify refunds. The tribunal also relied on Supreme Court precedents emphasizing that refund claims must comply with statutory limitation periods and that refunds cannot be granted merely due to a subsequent divergent judicial view in unrelated cases. Consequently, the refund application filed in 2008 for duties paid between 2004-2006 was time-barred, and the appeal was dismissed.
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