https://www.taxtmi.com/caselaws?id=166163 Excess customs amount collected on a second set of invoices for goods that were never imported was treated as a deposit with the Government, not as duty. On that basis, the limitation for refund of duty under Section 27 of the Customs Act, 1962 did not apply. The refund claim was therefore not time-barred and had to be reconsidered on merits. en-us Thu, 02 Jun 1983 00:00:00 +0530 Wed, 27 Aug 2014 15:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166163 Excess customs amount collected on a second set of invoices for goods that were never imported was treated as a deposit with the Government, not as duty. On that basis, the limitation for refund of duty under Section 27 of the Customs Act, 1962 did not apply. The refund claim was therefore not time-barred and had to be reconsidered on merits. Case-Laws Customs Thu, 02 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166163