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    <title>2019 (4) TMI 1277 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the rejection of refund claims for 10 Bills of Entry as time-barred under Section 27 of the Customs Act, 1962. The remaining 5 claims were also dismissed due to the specific wording of the applicable notifications. Consequently, the appeal was rejected, and the impugned order was sustained.</description>
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      <description>The Tribunal upheld the rejection of refund claims for 10 Bills of Entry as time-barred under Section 27 of the Customs Act, 1962. The remaining 5 claims were also dismissed due to the specific wording of the applicable notifications. Consequently, the appeal was rejected, and the impugned order was sustained.</description>
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