https://www.taxtmi.com/caselaws?id=165906 The appeal for a refund of additional duty on Polyester Films imported by M/s. New Rexol Industries was dismissed by the Appellate Tribunal. The claim was beyond the limitation period, with no sufficient cause for the delay provided. The confusion over the correct assessment of Polyester Films and failure to contest the limitation period led to the rejection. The appellant's argument on the classification of Polyester Films and lack of justification for the delayed claim submission were not convincing. The Tribunal emphasized adherence to statutory time limits and criticized frivolous procedural arguments, resulting in the dismissal of the appeal. en-us Wed, 08 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 14:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165906 The appeal for a refund of additional duty on Polyester Films imported by M/s. New Rexol Industries was dismissed by the Appellate Tribunal. The claim was beyond the limitation period, with no sufficient cause for the delay provided. The confusion over the correct assessment of Polyester Films and failure to contest the limitation period led to the rejection. The appellant's argument on the classification of Polyester Films and lack of justification for the delayed claim submission were not convincing. The Tribunal emphasized adherence to statutory time limits and criticized frivolous procedural arguments, resulting in the dismissal of the appeal. Case-Laws Customs Wed, 08 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165906