https://www.taxtmi.com/caselaws?id=409319 The appeals were dismissed by the Member (Judicial) on 01.07.2021, emphasizing the statutory limitations and requirements for refund applications under Section 27 of the Customs Act, 1962. The decision was based on the settled legal position, including references to a Supreme Court judgment and a CESTAT decision, concluding that there were no grounds to interfere with the rejection of the refund claims. The analysis considered the appellant's submissions, the Departmental Representative's arguments, and the legal framework governing refund claims, leading to the dismissal of the appeals. en-us Thu, 01 Jul 2021 00:00:00 +0530 Mon, 05 Jul 2021 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409319 The appeals were dismissed by the Member (Judicial) on 01.07.2021, emphasizing the statutory limitations and requirements for refund applications under Section 27 of the Customs Act, 1962. The decision was based on the settled legal position, including references to a Supreme Court judgment and a CESTAT decision, concluding that there were no grounds to interfere with the rejection of the refund claims. The analysis considered the appellant's submissions, the Departmental Representative's arguments, and the legal framework governing refund claims, leading to the dismissal of the appeals. Case-Laws Customs Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409319