https://www.taxtmi.com/caselaws?id=84298 The Tribunal upheld the rejection of refund claims for excess duty payments due to limitation and procedural grounds. It determined that Court Fees were required under the amended Section 35B(6) of the Central Excises and Salt Act, 1944, even for refund claims. The appellants were directed to pay prescribed fees based on the amount involved in each appeal. Additionally, the Tribunal ruled that producing a xerox copy instead of a duly authenticated copy of the impugned order was not acceptable, emphasizing the importance of authenticity in legal documentation. en-us Mon, 29 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84298 The Tribunal upheld the rejection of refund claims for excess duty payments due to limitation and procedural grounds. It determined that Court Fees were required under the amended Section 35B(6) of the Central Excises and Salt Act, 1944, even for refund claims. The appellants were directed to pay prescribed fees based on the amount involved in each appeal. Additionally, the Tribunal ruled that producing a xerox copy instead of a duly authenticated copy of the impugned order was not acceptable, emphasizing the importance of authenticity in legal documentation. Case-Laws Central Excise Mon, 29 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84298