https://www.taxtmi.com/caselaws?id=105829 The amended refund provisions in Section 27 of the Customs Act, 1962 were considered in relation to excess customs duty paid on goods used as an ingredient in manufacture. The Supreme Court's decision in Mafatlal Industries Ltd. had left the captive-consumption issue open, and the Bombay High Court ruling on that point was not stayed. In that setting, the Collector was justified in following the prevailing High Court view while deciding the refund claim. The amendment to Section 27 did not displace the Collector's refund order, and the departmental challenge failed. en-us Fri, 26 Dec 1997 00:00:00 +0530 Sat, 10 Mar 2012 11:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105829 The amended refund provisions in Section 27 of the Customs Act, 1962 were considered in relation to excess customs duty paid on goods used as an ingredient in manufacture. The Supreme Court's decision in Mafatlal Industries Ltd. had left the captive-consumption issue open, and the Bombay High Court ruling on that point was not stayed. In that setting, the Collector was justified in following the prevailing High Court view while deciding the refund claim. The amendment to Section 27 did not displace the Collector's refund order, and the departmental challenge failed. Case-Laws Customs Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105829