https://www.taxtmi.com/caselaws?id=166600 The Tribunal upheld the lower authorities' orders, dismissing the appeal due to the appellants' failure to comply with the 6-month time limit for filing the refund claim under the Customs Act, 1962. The judgment emphasized the importance of timely compliance with statutory provisions and clarified the distinction between individuals and companies for such legal purposes. en-us Mon, 05 Sep 1983 00:00:00 +0530 Sat, 11 Oct 2014 11:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166600 The Tribunal upheld the lower authorities' orders, dismissing the appeal due to the appellants' failure to comply with the 6-month time limit for filing the refund claim under the Customs Act, 1962. The judgment emphasized the importance of timely compliance with statutory provisions and clarified the distinction between individuals and companies for such legal purposes. Case-Laws Customs Mon, 05 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166600