2009 (5) TMI 720 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai rejected refund claims for export cess due to limitation and non-production of original documents. The claims were filed beyond the six-month period from payment, not 'under protest'. The plea that the levy on prawns was unconstitutional was deemed not tenable as no such order existed. The Tribunal upheld the decision that exports of prawns/shrimps were not subject to cess. Refund claims were rejected as being barred by limitation.