https://www.taxtmi.com/caselaws?id=121572 The appeal was filed against the Commissioner (Appeals) order upholding the rejection of refund claims as time-barred, filed beyond six months from the duty payment date. The appellant's argument against the applicability of a previous case law was dismissed. The amendment to the Customs Act changed the duty payment date determination, emphasizing that duty payment is final unless challenged in appeal. The Tribunal upheld the lower authorities' decision, dismissing the appeal and concluding the legal proceedings. en-us Fri, 27 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121572 The appeal was filed against the Commissioner (Appeals) order upholding the rejection of refund claims as time-barred, filed beyond six months from the duty payment date. The appellant's argument against the applicability of a previous case law was dismissed. The amendment to the Customs Act changed the duty payment date determination, emphasizing that duty payment is final unless challenged in appeal. The Tribunal upheld the lower authorities' decision, dismissing the appeal and concluding the legal proceedings. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121572