https://www.taxtmi.com/caselaws?id=44408 The court dismissed the petition concerning the interpretation of Central Excise Notification No. 38/73 for exemption from additional/countervailing duty. The petitioners' refund applications for duty paid on imported chips were rejected as time-barred under Section 27(1) of the Customs Act, 1962. The court emphasized adherence to statutory provisions and the absence of payment under protest, leading to the dismissal of the petition. The court's decision was in line with previous judgments, ultimately resulting in the dismissal of the petition and discharge of the Rule. en-us Tue, 02 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 10:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44408 The court dismissed the petition concerning the interpretation of Central Excise Notification No. 38/73 for exemption from additional/countervailing duty. The petitioners' refund applications for duty paid on imported chips were rejected as time-barred under Section 27(1) of the Customs Act, 1962. The court emphasized adherence to statutory provisions and the absence of payment under protest, leading to the dismissal of the petition. The court's decision was in line with previous judgments, ultimately resulting in the dismissal of the petition and discharge of the Rule. Case-Laws Customs Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44408