2005 (10) TMI 470 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal filed by the appellant due to a delay of more than seven years in filing the refund claim, which was found to be time-barred. The appellant failed to produce any documentary evidence to show that they had not passed on the duty incidence to the buyers. The lower authorities' orders were upheld, and the appeal was dismissed.