https://www.taxtmi.com/caselaws?id=118792 The appeal against the rejection of a refund claim as time-barred under Section 26 of the Customs Act, 1962 was dismissed. The court emphasized the necessity of adhering to statutory time limits for refund applications, citing the doctrine of unjust enrichment and the importance of submitting specific documents within the prescribed period. The absence of evidence of payment under protest and the finality of the assessment led to the dismissal of the appeal. The decision underscored the significance of following legislative provisions to prevent unjust enrichment through refund claims. en-us Mon, 22 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 17:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118792 The appeal against the rejection of a refund claim as time-barred under Section 26 of the Customs Act, 1962 was dismissed. The court emphasized the necessity of adhering to statutory time limits for refund applications, citing the doctrine of unjust enrichment and the importance of submitting specific documents within the prescribed period. The absence of evidence of payment under protest and the finality of the assessment led to the dismissal of the appeal. The decision underscored the significance of following legislative provisions to prevent unjust enrichment through refund claims. Case-Laws Customs Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118792