https://www.taxtmi.com/caselaws?id=329243 The Tribunal upheld the rejection of the refund claim for export duty, citing limitation under Section 27 of the Customs Act, 1962. Despite the Appellant's argument that the claim was filed within six months of canceling the shipping bill, the Tribunal deemed it time-barred as it exceeded the prescribed time limit from the duty payment date. Referring to established case law, the Tribunal emphasized that duty refunds must adhere to statutory provisions, dismissing the appeal and affirming the original decision. en-us Mon, 20 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329243 The Tribunal upheld the rejection of the refund claim for export duty, citing limitation under Section 27 of the Customs Act, 1962. Despite the Appellant's argument that the claim was filed within six months of canceling the shipping bill, the Tribunal deemed it time-barred as it exceeded the prescribed time limit from the duty payment date. Referring to established case law, the Tribunal emphasized that duty refunds must adhere to statutory provisions, dismissing the appeal and affirming the original decision. Case-Laws Customs Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329243