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    <title>2005 (4) TMI 424 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=115998</link>
    <description>The Tribunal upheld the decision to dismiss the appeal of the appellants regarding the denial of a refund claim due to being time-barred. Despite the duty being paid under protest and later resolved in favor of the appellants by the Apex Court, the Tribunal found that the refund claim was not filed within the stipulated six-month period from the Apex Court&#039;s order, rendering it time-barred. Drawing distinctions from relevant case law, the Tribunal emphasized the importance of adhering to specified time limits for filing refund claims, affirming the denial of the appellants&#039; claim.</description>
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    <pubDate>Thu, 21 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 424 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115998</link>
      <description>The Tribunal upheld the decision to dismiss the appeal of the appellants regarding the denial of a refund claim due to being time-barred. Despite the duty being paid under protest and later resolved in favor of the appellants by the Apex Court, the Tribunal found that the refund claim was not filed within the stipulated six-month period from the Apex Court&#039;s order, rendering it time-barred. Drawing distinctions from relevant case law, the Tribunal emphasized the importance of adhering to specified time limits for filing refund claims, affirming the denial of the appellants&#039; claim.</description>
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      <pubDate>Thu, 21 Apr 2005 00:00:00 +0530</pubDate>
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