https://www.taxtmi.com/caselaws?id=336725 The Tribunal upheld the rejection of the refund claim, citing the claim as time-barred and ineligibility for the concessional rate of duty under the Customs Act provisions. The appellant's argument of exemption under Notification No. 1/91-Cus was dismissed, emphasizing the need for adherence to statutory provisions and timely filing of refund claims. The Tribunal found the impugned order legally sound, highlighting the significance of complying with Customs Act regulations in such matters. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336725 The Tribunal upheld the rejection of the refund claim, citing the claim as time-barred and ineligibility for the concessional rate of duty under the Customs Act provisions. The appellant's argument of exemption under Notification No. 1/91-Cus was dismissed, emphasizing the need for adherence to statutory provisions and timely filing of refund claims. The Tribunal found the impugned order legally sound, highlighting the significance of complying with Customs Act regulations in such matters. Case-Laws Customs Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336725