https://www.taxtmi.com/caselaws?id=73098 The High Court upheld the decisions of the Appellate Collector and Tribunal, denying the applicants' refund claims under Sections 13 and 23(1) of the Customs Act. The Court affirmed that timely reporting of shortages is crucial for claiming refunds under Section 13 and clarified that Section 23(1) pertains to absolute loss, not suspected pilferage. The Court also emphasized that judgments from other High Courts are not binding on the Tribunal, highlighting the established limitations on the binding nature of decisions from other jurisdictions. en-us Mon, 20 May 1985 00:00:00 +0530 Fri, 27 May 2011 18:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73098 The High Court upheld the decisions of the Appellate Collector and Tribunal, denying the applicants' refund claims under Sections 13 and 23(1) of the Customs Act. The Court affirmed that timely reporting of shortages is crucial for claiming refunds under Section 13 and clarified that Section 23(1) pertains to absolute loss, not suspected pilferage. The Court also emphasized that judgments from other High Courts are not binding on the Tribunal, highlighting the established limitations on the binding nature of decisions from other jurisdictions. Case-Laws Central Excise Mon, 20 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73098