https://www.taxtmi.com/caselaws?id=122253 Amounts collected without authority of law, especially where payment was made under protest, should ordinarily be examined under the statutory refund mechanism rather than retained without lawful justification. The text states that the refund claim had been made promptly and that the levy appeared prima facie unauthorized, so the Department was required to consider the claim with reference to Section 27 of the Customs Act, 1962. The refund question was not decided on merits; the matter was remitted for fresh adjudication in accordance with law, and the impugned order was set aside. en-us Fri, 02 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122253 Amounts collected without authority of law, especially where payment was made under protest, should ordinarily be examined under the statutory refund mechanism rather than retained without lawful justification. The text states that the refund claim had been made promptly and that the levy appeared prima facie unauthorized, so the Department was required to consider the claim with reference to Section 27 of the Customs Act, 1962. The refund question was not decided on merits; the matter was remitted for fresh adjudication in accordance with law, and the impugned order was set aside. Case-Laws Customs Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122253