https://www.taxtmi.com/caselaws?id=75483 The appeal was filed by the Revenue challenging an order setting aside the order-in-original related to the refund of excess customs duty paid by the respondent. The Commissioner (Appeals) held that the excess amount should have been refunded to the respondent by customs authorities 'suo motu' under Section 154 of the Customs Act, 1962. The appeal filed by the Revenue was accepted, setting aside the Commissioner (Appeals) order, as the respondent voluntarily paid the duty at a higher rate and failed to file a refund claim within the prescribed time limit under Section 27. en-us Mon, 27 Jul 2009 00:00:00 +0530 Fri, 16 Dec 2016 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75483 The appeal was filed by the Revenue challenging an order setting aside the order-in-original related to the refund of excess customs duty paid by the respondent. The Commissioner (Appeals) held that the excess amount should have been refunded to the respondent by customs authorities 'suo motu' under Section 154 of the Customs Act, 1962. The appeal filed by the Revenue was accepted, setting aside the Commissioner (Appeals) order, as the respondent voluntarily paid the duty at a higher rate and failed to file a refund claim within the prescribed time limit under Section 27. Case-Laws Customs Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75483