https://www.taxtmi.com/caselaws?id=81126 The Tribunal upheld the decision of the Collector (Appeals) in a case involving the classification of Flush Doors under the Central Excise Tariff. The appellants sought a refund of excise duty paid from 1972 onwards, but the Tribunal found that they were attempting to circumvent statutory time limits for refund claims. The appeal was dismissed, ruling that the appellants could not interpret the High Court's order to bypass statutory provisions. The Tribunal affirmed the Collector (Appeals)' decision, denying the refund claim. en-us Mon, 04 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81126 The Tribunal upheld the decision of the Collector (Appeals) in a case involving the classification of Flush Doors under the Central Excise Tariff. The appellants sought a refund of excise duty paid from 1972 onwards, but the Tribunal found that they were attempting to circumvent statutory time limits for refund claims. The appeal was dismissed, ruling that the appellants could not interpret the High Court's order to bypass statutory provisions. The Tribunal affirmed the Collector (Appeals)' decision, denying the refund claim. Case-Laws Central Excise Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81126