https://www.taxtmi.com/caselaws?id=201773 The court dismissed the petitions challenging the rejection of refund claims by the Assistant Collector of Central Excise and Customs. The court held that the orders did not warrant interference as the petitioner voluntarily paid duty, passed on the burden to consumers, did not seek a revision of classification, and the refund claims were time-barred. The court referenced a Supreme Court judgment and concluded that the petitioner was not entitled to any refund. The petitions were dismissed without costs. en-us Wed, 30 Dec 2009 00:00:00 +0530 Tue, 11 Jan 2011 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201773 The court dismissed the petitions challenging the rejection of refund claims by the Assistant Collector of Central Excise and Customs. The court held that the orders did not warrant interference as the petitioner voluntarily paid duty, passed on the burden to consumers, did not seek a revision of classification, and the refund claims were time-barred. The court referenced a Supreme Court judgment and concluded that the petitioner was not entitled to any refund. The petitions were dismissed without costs. Case-Laws Central Excise Wed, 30 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201773