https://www.taxtmi.com/caselaws?id=44564 The judgment clarified that refund applications must adhere to prescribed timelines under the Central Excise Act/Customs Act, as established in Mafatlal Industries v. Union of India. It allowed manufacturers/purchasers to appeal within sixty days of a refund application's dismissal. Additionally, the procedure for filing a refund claim directly in the High Court/Civil Court was outlined. Exceptions were made for duty refunds under unconstitutional provisions, with a requirement to prove duty non-passing. Applicants must submit an affidavit confirming non-passing of duty burden, and rejected refund claims necessitate refunded amount repayment per Appellate Authority orders. en-us Thu, 10 Apr 1997 00:00:00 +0530 Sat, 05 Jul 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44564 The judgment clarified that refund applications must adhere to prescribed timelines under the Central Excise Act/Customs Act, as established in Mafatlal Industries v. Union of India. It allowed manufacturers/purchasers to appeal within sixty days of a refund application's dismissal. Additionally, the procedure for filing a refund claim directly in the High Court/Civil Court was outlined. Exceptions were made for duty refunds under unconstitutional provisions, with a requirement to prove duty non-passing. Applicants must submit an affidavit confirming non-passing of duty burden, and rejected refund claims necessitate refunded amount repayment per Appellate Authority orders. Case-Laws Customs Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44564