https://www.taxtmi.com/caselaws?id=332053 The Tribunal dismissed the appellant's appeal for a refund claim on export duty paid on mild steel items, emphasizing adherence to statutory time limits and legal provisions. The claim was deemed time-barred under Section 27 of the Customs Act, 1962, as no appeal was filed against the duty assessment order. The Tribunal held that refund claims cannot be entertained beyond statutory limits, even if based on court decisions in other cases, citing the importance of following legal provisions strictly. The appeal was dismissed, underscoring the necessity of respecting statutory time limits and legal requirements in refund claim processing. en-us Wed, 17 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332053 The Tribunal dismissed the appellant's appeal for a refund claim on export duty paid on mild steel items, emphasizing adherence to statutory time limits and legal provisions. The claim was deemed time-barred under Section 27 of the Customs Act, 1962, as no appeal was filed against the duty assessment order. The Tribunal held that refund claims cannot be entertained beyond statutory limits, even if based on court decisions in other cases, citing the importance of following legal provisions strictly. The appeal was dismissed, underscoring the necessity of respecting statutory time limits and legal requirements in refund claim processing. Case-Laws Customs Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332053