https://www.taxtmi.com/caselaws?id=206126 The Appellate Tribunal CESTAT, Chennai, dismissed the appeal by the appellants regarding the rejection of their refund claim for three Bills of Entry as time-barred. The Tribunal found that the appellants failed to file the refund claim within the prescribed time limit despite the resolution of the assessment dispute in their favor. As per the Customs Act, the appellants had six months from the date of the lower appellate authority's order to file the refund claim, which they did not do. Therefore, the refund claim was deemed time-barred, and the rejection of the claim was upheld. en-us Fri, 18 Mar 2011 00:00:00 +0530 Thu, 25 Aug 2011 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206126 The Appellate Tribunal CESTAT, Chennai, dismissed the appeal by the appellants regarding the rejection of their refund claim for three Bills of Entry as time-barred. The Tribunal found that the appellants failed to file the refund claim within the prescribed time limit despite the resolution of the assessment dispute in their favor. As per the Customs Act, the appellants had six months from the date of the lower appellate authority's order to file the refund claim, which they did not do. Therefore, the refund claim was deemed time-barred, and the rejection of the claim was upheld. Case-Laws Customs Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206126