https://www.taxtmi.com/caselaws?id=73325 The Tribunal dismissed the appeal by M/s. Bharat Petroleum Corporation Ltd. regarding a duty refund claim for petroleum products supplied to the vessel Lajpatrai. The Tribunal found that the vessel did not meet the criteria of being on a foreign run as per Notification No. 232/67 since it did not proceed to a foreign port outside India. The appellant's alternate plea under Notification No. 5/66 was rejected as time-barred for not being raised initially. The Tribunal upheld the Assistant Collector of Central Excise (Appeals) orders, denying the duty refund claim. en-us Fri, 08 Jul 1983 00:00:00 +0530 Tue, 31 May 2011 11:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73325 The Tribunal dismissed the appeal by M/s. Bharat Petroleum Corporation Ltd. regarding a duty refund claim for petroleum products supplied to the vessel Lajpatrai. The Tribunal found that the vessel did not meet the criteria of being on a foreign run as per Notification No. 232/67 since it did not proceed to a foreign port outside India. The appellant's alternate plea under Notification No. 5/66 was rejected as time-barred for not being raised initially. The Tribunal upheld the Assistant Collector of Central Excise (Appeals) orders, denying the duty refund claim. Case-Laws Customs Fri, 08 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73325