2001 (4) TMI 238 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the Asstt. Collector, rejecting a claim for refund of export cess on rice as it was filed beyond the six-month limitation period. The claim was considered to fall under Section 27, not Section 26, as the rice was not exported. The Commissioner's order was set aside, and the original decision was restored.