https://www.taxtmi.com/caselaws?id=100353 Customs duty paid on imported goods later re-exported as wrongly shipped goods was not refundable merely because the buyer and seller agreed to return them. The claim was not based on excess or mistaken payment of duty, and the clearance had been made without protest. The proper statutory remedy for re-export was drawback under the Customs Act, 1962, not refund from the department. The importer was therefore not entitled to refund, and the rejection of the claim was upheld. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100353 Customs duty paid on imported goods later re-exported as wrongly shipped goods was not refundable merely because the buyer and seller agreed to return them. The claim was not based on excess or mistaken payment of duty, and the clearance had been made without protest. The proper statutory remedy for re-export was drawback under the Customs Act, 1962, not refund from the department. The importer was therefore not entitled to refund, and the rejection of the claim was upheld. Case-Laws Customs Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100353