https://www.taxtmi.com/caselaws?id=81291 The Tribunal upheld the rejection of the refund claim for excess duty payment on furnace oil due to non-compliance with Chapter X procedure and the claim being time-barred. The appellants' failure to follow prescribed procedures, delayed filing of the claim, and inability to meet conditions for credit under Rule 173-1 led to the dismissal of the appeal. The decision emphasized adherence to statutory timelines and procedural requirements in excise matters, affirming the authorities' decision. en-us Thu, 11 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81291 The Tribunal upheld the rejection of the refund claim for excess duty payment on furnace oil due to non-compliance with Chapter X procedure and the claim being time-barred. The appellants' failure to follow prescribed procedures, delayed filing of the claim, and inability to meet conditions for credit under Rule 173-1 led to the dismissal of the appeal. The decision emphasized adherence to statutory timelines and procedural requirements in excise matters, affirming the authorities' decision. Case-Laws Central Excise Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81291