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    <title>2017 (7) TMI 751 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging the rejection of a refund claim for Inland Air Travel Tax (IATT) deposited between October 2001 to October 2003 by a private airline for Sky Marshals. The Court upheld the rejection, citing the extension of exemption only to Indian Airlines initially and later to private airlines. The delay in filing the appeal and failure to seek condonation of delay led to the dismissal of the appeal by the Commissioner of Customs (Appeals). The Court emphasized that the challenge was limited to the correctness of the orders, with no costs imposed on either party.</description>
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