https://www.taxtmi.com/caselaws?id=41367 The Court dismissed the appeals regarding the charging of customs duty on Pyratex Vinyl Pyridine Latex under the wrong item, leading to excess duty. The appellant's refund applications were rejected due to delays and lack of evidence for payment under protest. Despite arguments based on recent legal precedent, the Court upheld lower authorities' decisions on the time limit for refund applications, resulting in no refund granted for the excess amount charged on the consignments. The appeals were dismissed based on the timing of the refund applications. en-us Wed, 03 Dec 1975 00:00:00 +0530 Mon, 13 Apr 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41367 The Court dismissed the appeals regarding the charging of customs duty on Pyratex Vinyl Pyridine Latex under the wrong item, leading to excess duty. The appellant's refund applications were rejected due to delays and lack of evidence for payment under protest. Despite arguments based on recent legal precedent, the Court upheld lower authorities' decisions on the time limit for refund applications, resulting in no refund granted for the excess amount charged on the consignments. The appeals were dismissed based on the timing of the refund applications. Case-Laws Customs Wed, 03 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41367