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    <title>Refund Claim Rejected: Filed Late for Excess Interest Paid at 24% Instead of 13% on Duty.</title>
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    <description>Claim of refund of excess interest (@24% instead of @13%) paid on differential duty - refund application having been filed beyond the period of one year from the relevant day, has to rejected as barred by limitation - AT</description>
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      <description>Claim of refund of excess interest (@24% instead of @13%) paid on differential duty - refund application having been filed beyond the period of one year from the relevant day, has to rejected as barred by limitation - AT</description>
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