https://www.taxtmi.com/caselaws?id=165549 A refund claim for excess customs duty was barred under section 27 of the Customs Act because the application was filed beyond six months from payment, so rejection of the statutory refund claim was legally valid. However, the excess duty had been collected contrary to the applicable exemption notification and was therefore without authority of law. On that basis, writ relief under article 226 remained available despite the limitation bar, and mandamus could issue for refund of the illegally collected amount. en-us Mon, 14 Mar 1977 00:00:00 +0530 Fri, 01 Aug 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165549 A refund claim for excess customs duty was barred under section 27 of the Customs Act because the application was filed beyond six months from payment, so rejection of the statutory refund claim was legally valid. However, the excess duty had been collected contrary to the applicable exemption notification and was therefore without authority of law. On that basis, writ relief under article 226 remained available despite the limitation bar, and mandamus could issue for refund of the illegally collected amount. Case-Laws Customs Mon, 14 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165549