https://www.taxtmi.com/caselaws?id=116455 The Tribunal upheld the rejection of the refund claim by the authorities in a case concerning the refund of duty by the appellants related to imported cosmetic goods. The Tribunal ruled that the appellants could not relinquish the title to the goods after the order assessing customs duty and redemption fine had been passed under Section 47 of the Customs Act. Additionally, the Tribunal found the refund claim to be time-barred as it was filed well beyond the normal limitation period from the date of duty payment. Consequently, the appeal of the appellants was dismissed. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116455 The Tribunal upheld the rejection of the refund claim by the authorities in a case concerning the refund of duty by the appellants related to imported cosmetic goods. The Tribunal ruled that the appellants could not relinquish the title to the goods after the order assessing customs duty and redemption fine had been passed under Section 47 of the Customs Act. Additionally, the Tribunal found the refund claim to be time-barred as it was filed well beyond the normal limitation period from the date of duty payment. Consequently, the appeal of the appellants was dismissed. Case-Laws Customs Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116455