https://www.taxtmi.com/caselaws?id=86867 The appeal concerning a time-barred refund claim under Section 27 of the Customs Act, 1962 was rejected by the Tribunal. The appellants failed to provide evidence of duty payment under protest within the prescribed time limit and lacked proof of submission of protest letters. Despite their arguments regarding the absence of an essentiality certificate, the Tribunal found their claims unsubstantiated due to procedural non-compliance and insufficient documentation. The appeal was dismissed based on the appellants' failure to adhere to the required procedures and provide concrete evidence supporting their assertions in customs matters. en-us Fri, 27 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86867 The appeal concerning a time-barred refund claim under Section 27 of the Customs Act, 1962 was rejected by the Tribunal. The appellants failed to provide evidence of duty payment under protest within the prescribed time limit and lacked proof of submission of protest letters. Despite their arguments regarding the absence of an essentiality certificate, the Tribunal found their claims unsubstantiated due to procedural non-compliance and insufficient documentation. The appeal was dismissed based on the appellants' failure to adhere to the required procedures and provide concrete evidence supporting their assertions in customs matters. Case-Laws Customs Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86867