https://www.taxtmi.com/caselaws?id=165910 The Appellate Tribunal CEGAT NEW DELHI dismissed the appeal by M/s. Chemco Supply Corporation regarding the assessment of additional countervailing duty on imported goods. The company's refund claim for a duty refund was rejected as time-barred, filed beyond the six-month limit. Despite arguments of misclassification and unauthorized duty levy, the Tribunal held that the delay in filing the claim, based on subsequent rulings, could not be condoned. The Tribunal found no legal basis to overturn the Customs authorities' decisions, upholding the rejection of the refund claim due to the delay in filing. en-us Tue, 14 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165910 The Appellate Tribunal CEGAT NEW DELHI dismissed the appeal by M/s. Chemco Supply Corporation regarding the assessment of additional countervailing duty on imported goods. The company's refund claim for a duty refund was rejected as time-barred, filed beyond the six-month limit. Despite arguments of misclassification and unauthorized duty levy, the Tribunal held that the delay in filing the claim, based on subsequent rulings, could not be condoned. The Tribunal found no legal basis to overturn the Customs authorities' decisions, upholding the rejection of the refund claim due to the delay in filing. Case-Laws Customs Tue, 14 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165910