https://www.taxtmi.com/caselaws?id=358742 The Tribunal upheld the rejection of refund claims due to being filed beyond the limitation period under Section 27 of the Custom Act, 1962. The appellant, a state government department, failed to claim exemption before paying duty on imported goods and did not protest duty payment within the prescribed time frame. Despite citing precedents and legal judgments, the Tribunal found no merit in the appeal, affirming the lower authorities' decisions. The Impugned Order was upheld, dismissing the appeal. en-us Mon, 29 Jan 2018 00:00:00 +0530 Thu, 20 Jun 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358742 The Tribunal upheld the rejection of refund claims due to being filed beyond the limitation period under Section 27 of the Custom Act, 1962. The appellant, a state government department, failed to claim exemption before paying duty on imported goods and did not protest duty payment within the prescribed time frame. Despite citing precedents and legal judgments, the Tribunal found no merit in the appeal, affirming the lower authorities' decisions. The Impugned Order was upheld, dismissing the appeal. Case-Laws Customs Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358742