https://www.taxtmi.com/caselaws?id=218434 The Appellate Tribunal CESTAT BANGALORE considered an appeal involving delay in filing the appeal and rejection of a refund claim. The tribunal condoned the delay in filing the appeal but rejected the refund claim. It emphasized that Section 149 of the Customs Act cannot be used to revive an expired refund claim and upheld the decisions of the lower authorities. The tribunal's decision was based on a detailed analysis of the legal provisions and circumstances, highlighting the limitations of Section 149 in addressing time-expired refund claims. en-us Fri, 03 Aug 2012 00:00:00 +0530 Tue, 31 Dec 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218434 The Appellate Tribunal CESTAT BANGALORE considered an appeal involving delay in filing the appeal and rejection of a refund claim. The tribunal condoned the delay in filing the appeal but rejected the refund claim. It emphasized that Section 149 of the Customs Act cannot be used to revive an expired refund claim and upheld the decisions of the lower authorities. The tribunal's decision was based on a detailed analysis of the legal provisions and circumstances, highlighting the limitations of Section 149 in addressing time-expired refund claims. Case-Laws Customs Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218434