https://www.taxtmi.com/caselaws?id=264758 Refund of cess on shrimp exports was held not maintainable because the claim was not pursued bill-wise within the prescribed time and the original shipping bills were not produced. The Tribunal noted that refund claims must be made in the manner and within the limitation period fixed by law, and that the exporter had been aware of the alleged cess liability earlier but did not keep the claim alive before the adjudicating authority. Difficulty in producing original shipping bills did not override the statutory bar of limitation. The rejection of refund was therefore sustained. en-us Mon, 21 Sep 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264758 Refund of cess on shrimp exports was held not maintainable because the claim was not pursued bill-wise within the prescribed time and the original shipping bills were not produced. The Tribunal noted that refund claims must be made in the manner and within the limitation period fixed by law, and that the exporter had been aware of the alleged cess liability earlier but did not keep the claim alive before the adjudicating authority. Difficulty in producing original shipping bills did not override the statutory bar of limitation. The rejection of refund was therefore sustained. Case-Laws Customs Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264758