https://www.taxtmi.com/caselaws?id=51817 The Tribunal upheld the decision to reject the appeal, as the Appellants, a 100% Export Oriented Undertaking, failed to provide necessary duty paying documents and their refund claims were time-barred. The Appellants' reliance on supplier invoices without proper documentation did not meet the statutory requirements for claiming a refund of Customs duty. The case underscores the importance of adhering to prescribed procedures and submitting adequate evidence within the specified timeframe when seeking Customs duty refunds. en-us Fri, 10 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 15:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51817 The Tribunal upheld the decision to reject the appeal, as the Appellants, a 100% Export Oriented Undertaking, failed to provide necessary duty paying documents and their refund claims were time-barred. The Appellants' reliance on supplier invoices without proper documentation did not meet the statutory requirements for claiming a refund of Customs duty. The case underscores the importance of adhering to prescribed procedures and submitting adequate evidence within the specified timeframe when seeking Customs duty refunds. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51817