https://www.taxtmi.com/caselaws?id=234592 A levy collected on imported coal was held unlawful because the customs authorities acted under notifications issued only for additional excise duty, while no notification under the provision authorising customs duty on imports was issued; the collection was therefore without authority of law and contrary to Article 265. The refund claim was not defeated by the Customs Act limitation argument, but the plea that time should run only from discovery of mistake was rejected, so refund was confined to the period found reasonable on the facts. Refund was also made subject to verification of unjust enrichment, as the claimant had to show that the burden had not been passed on. en-us Wed, 25 Jul 2012 00:00:00 +0530 Thu, 30 May 2013 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234592 A levy collected on imported coal was held unlawful because the customs authorities acted under notifications issued only for additional excise duty, while no notification under the provision authorising customs duty on imports was issued; the collection was therefore without authority of law and contrary to Article 265. The refund claim was not defeated by the Customs Act limitation argument, but the plea that time should run only from discovery of mistake was rejected, so refund was confined to the period found reasonable on the facts. Refund was also made subject to verification of unjust enrichment, as the claimant had to show that the burden had not been passed on. Case-Laws Customs Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234592