https://www.taxtmi.com/caselaws?id=74775 The Tribunal upheld the rejection of the refund claim by the Asstt. Collector of Central Excise, Pune, due to the appellants' failure to follow the correct appeal process and adhere to statutory time limitations under the Customs Act. The appeal was dismissed, emphasizing the importance of filing claims with the appropriate authority based on the location of duty payment. en-us Thu, 12 Jan 1989 00:00:00 +0530 Fri, 10 Jun 2011 18:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74775 The Tribunal upheld the rejection of the refund claim by the Asstt. Collector of Central Excise, Pune, due to the appellants' failure to follow the correct appeal process and adhere to statutory time limitations under the Customs Act. The appeal was dismissed, emphasizing the importance of filing claims with the appropriate authority based on the location of duty payment. Case-Laws Central Excise Thu, 12 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74775