https://www.taxtmi.com/caselaws?id=363242 The Tribunal dismissed the appeal, upholding the rejection of the refund claim for excess Customs duty paid on the export of iron ore fines. The appellant's claim was denied due to discrepancies in declared Fe content, improper sampling methods, and filing the claim beyond the statutory time limit specified in Section 27 of the Customs Act, 1962. The Tribunal emphasized the importance of official samples and compliance with legal time limits, ultimately ruling that the appellant was not entitled to a refund of the excess duty paid. en-us Fri, 29 Jun 2018 00:00:00 +0530 Fri, 06 Mar 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363242 The Tribunal dismissed the appeal, upholding the rejection of the refund claim for excess Customs duty paid on the export of iron ore fines. The appellant's claim was denied due to discrepancies in declared Fe content, improper sampling methods, and filing the claim beyond the statutory time limit specified in Section 27 of the Customs Act, 1962. The Tribunal emphasized the importance of official samples and compliance with legal time limits, ultimately ruling that the appellant was not entitled to a refund of the excess duty paid. Case-Laws Customs Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363242