https://www.taxtmi.com/caselaws?id=115770 The Tribunal rejected the appeals, upholding the denial of the refund application as time-barred under Section 28 of the Customs Act due to processing delays beyond six months. Additionally, the denial of concessional duty rate under 'Project Imports Regulations' was affirmed, emphasizing the necessity of registration under Project Imports (Registration of Contracts) Regulations, 1965, as a prerequisite for availing benefits. The Tribunal reiterated the settled law that contract registration is essential for concessional assessment, dismissing the appellant's arguments based on unique circumstances and clarifications from the Ministry of Defence. en-us Wed, 03 Nov 2004 00:00:00 +0530 Fri, 01 Jun 2012 17:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115770 The Tribunal rejected the appeals, upholding the denial of the refund application as time-barred under Section 28 of the Customs Act due to processing delays beyond six months. Additionally, the denial of concessional duty rate under 'Project Imports Regulations' was affirmed, emphasizing the necessity of registration under Project Imports (Registration of Contracts) Regulations, 1965, as a prerequisite for availing benefits. The Tribunal reiterated the settled law that contract registration is essential for concessional assessment, dismissing the appellant's arguments based on unique circumstances and clarifications from the Ministry of Defence. Case-Laws Customs Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115770