https://www.taxtmi.com/caselaws?id=40960 The court found the petitioners' contention regarding payment of export duty under protest untenable due to inconsistencies in documentation and delayed refund claims. The court emphasized the need for assessing officers to determine if goat hair qualifies as raw wool based on physical properties and evidence, citing specific varieties like Angora and Kashmir goat hair. As the refund claims were time-barred, the court upheld the appellate order regarding the correct classification of the exported goat hair for export duty purposes, rejecting the revision application. en-us Fri, 27 Mar 1981 00:00:00 +0530 Tue, 18 May 2010 15:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40960 The court found the petitioners' contention regarding payment of export duty under protest untenable due to inconsistencies in documentation and delayed refund claims. The court emphasized the need for assessing officers to determine if goat hair qualifies as raw wool based on physical properties and evidence, citing specific varieties like Angora and Kashmir goat hair. As the refund claims were time-barred, the court upheld the appellate order regarding the correct classification of the exported goat hair for export duty purposes, rejecting the revision application. Case-Laws Customs Fri, 27 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40960