https://www.taxtmi.com/caselaws?id=30087 The Supreme Court overturned the High Court decision and upheld the Lower Authorities' dismissal of the refund claim as time-barred. The Appellants' claim for duty refund was rejected due to being filed after the statutory time limit, despite depositing the duty amount and facing a penalty that was later set aside. The Tribunal found the deposited amounts were not pre-deposits under Section 35F, as there was no dispute or adjudication order. The Tribunal concluded that the Appellants failed to comply with legal provisions for timely refund claims, leading to the dismissal of the Appeal and Cross Objection. en-us Wed, 27 Feb 2008 00:00:00 +0530 Thu, 07 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30087 The Supreme Court overturned the High Court decision and upheld the Lower Authorities' dismissal of the refund claim as time-barred. The Appellants' claim for duty refund was rejected due to being filed after the statutory time limit, despite depositing the duty amount and facing a penalty that was later set aside. The Tribunal found the deposited amounts were not pre-deposits under Section 35F, as there was no dispute or adjudication order. The Tribunal concluded that the Appellants failed to comply with legal provisions for timely refund claims, leading to the dismissal of the Appeal and Cross Objection. Case-Laws Central Excise Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30087