https://www.taxtmi.com/caselaws?id=121122 The Tribunal upheld the rejection of the refund claim under the Customs Act due to time-bar, emphasizing the need to adhere to prescribed time limits even in cases of illegal levy. The appellant's argument that the refund was related to marine cess paid under a mistake of law was dismissed, as the Tribunal ruled that refund claims must comply with the statutory time limit, despite the circumstances of the levy being illegal. en-us Wed, 24 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 17:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121122 The Tribunal upheld the rejection of the refund claim under the Customs Act due to time-bar, emphasizing the need to adhere to prescribed time limits even in cases of illegal levy. The appellant's argument that the refund was related to marine cess paid under a mistake of law was dismissed, as the Tribunal ruled that refund claims must comply with the statutory time limit, despite the circumstances of the levy being illegal. Case-Laws Customs Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121122