https://www.taxtmi.com/caselaws?id=52266 The appellate tribunal upheld the lower authorities' decision to reject the refund claim as time-barred. The appellants' failure to comply with jurisdictional requirements and timely submission led to the dismissal of the appeal. The judgment highlighted the significance of adhering to Customs Act provisions and regulations for refund claims. en-us Tue, 10 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52266 The appellate tribunal upheld the lower authorities' decision to reject the refund claim as time-barred. The appellants' failure to comply with jurisdictional requirements and timely submission led to the dismissal of the appeal. The judgment highlighted the significance of adhering to Customs Act provisions and regulations for refund claims. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52266