https://www.taxtmi.com/caselaws?id=72700 The Tribunal dismissed the appeal as there was no evidence that the refund application was received by the Assistant Collector within the prescribed time limit. The Tribunal emphasized the significance of procedural compliance and upheld the Assistant Collector's statement that the application was not received, rejecting arguments related to natural justice principles, presumption under the Evidence Act, and the applicability of the law of limitation to the Customs Act. en-us Tue, 27 Jan 1987 00:00:00 +0530 Tue, 24 May 2011 14:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72700 The Tribunal dismissed the appeal as there was no evidence that the refund application was received by the Assistant Collector within the prescribed time limit. The Tribunal emphasized the significance of procedural compliance and upheld the Assistant Collector's statement that the application was not received, rejecting arguments related to natural justice principles, presumption under the Evidence Act, and the applicability of the law of limitation to the Customs Act. Case-Laws Customs Tue, 27 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72700