https://www.taxtmi.com/caselaws?id=260295 The Tribunal dismissed the appeal regarding time-barred refund claims for excess export duty paid due to short shipment of goods. It held that the collected amount met the definition of 'duty' under the Customs Act, 1962, and refunds must adhere to the Act's provisions, including the prescribed time limit. Emphasizing the importance of statutory compliance, the Tribunal referenced the Supreme Court precedent in Mafatlal Industries Ltd. Vs. Union of India to support its decision, underscoring the necessity of filing refund claims within the specified timeframe. en-us Wed, 18 Mar 2015 00:00:00 +0530 Wed, 04 May 2016 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260295 The Tribunal dismissed the appeal regarding time-barred refund claims for excess export duty paid due to short shipment of goods. It held that the collected amount met the definition of 'duty' under the Customs Act, 1962, and refunds must adhere to the Act's provisions, including the prescribed time limit. Emphasizing the importance of statutory compliance, the Tribunal referenced the Supreme Court precedent in Mafatlal Industries Ltd. Vs. Union of India to support its decision, underscoring the necessity of filing refund claims within the specified timeframe. Case-Laws Customs Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260295