https://www.taxtmi.com/caselaws?id=120919 Customs authorities were treated as competent to consider refund of lighthouse charges because the statutory scheme made the Customs Collector the proper officer for collection, receipt and recovery of those dues, and refund of excess payment was incidental to that mechanism. The absence of an express reference to the proper officer in the refund provision did not create a jurisdictional gap. The refund claim was also filed beyond the prescribed six-month period for excess-payment refunds, so rejection on limitation was upheld and the challenge failed. en-us Thu, 18 Jan 2007 00:00:00 +0530 Sat, 02 Jan 2016 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120919 Customs authorities were treated as competent to consider refund of lighthouse charges because the statutory scheme made the Customs Collector the proper officer for collection, receipt and recovery of those dues, and refund of excess payment was incidental to that mechanism. The absence of an express reference to the proper officer in the refund provision did not create a jurisdictional gap. The refund claim was also filed beyond the prescribed six-month period for excess-payment refunds, so rejection on limitation was upheld and the challenge failed. Case-Laws Customs Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120919