https://www.taxtmi.com/caselaws?id=233424 The appeal filed by M/s. Wilhelm Textiles India Pvt. Ltd. against the rejection of their refund claim was dismissed by the Commissioner (Appeal). The dispute centered on the applicability of section 27 of the Customs Act regarding a duty payment on re-exported goods. The judge ruled in favor of the Revenue, determining that the time limitation for filing the refund claim had lapsed, as per section 27. The appeal was deemed time-barred, emphasizing that previous tribunal decisions cited by the appellant did not apply due to factual variances. en-us Tue, 26 Mar 2013 00:00:00 +0530 Thu, 07 Nov 2013 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233424 The appeal filed by M/s. Wilhelm Textiles India Pvt. Ltd. against the rejection of their refund claim was dismissed by the Commissioner (Appeal). The dispute centered on the applicability of section 27 of the Customs Act regarding a duty payment on re-exported goods. The judge ruled in favor of the Revenue, determining that the time limitation for filing the refund claim had lapsed, as per section 27. The appeal was deemed time-barred, emphasizing that previous tribunal decisions cited by the appellant did not apply due to factual variances. Case-Laws Customs Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233424