https://www.taxtmi.com/caselaws?id=325426 The court held the third respondent liable to refund the excess duty payment of 1,92,760 to the petitioners, overturning the rejection by the second respondent due to delay in filing. The court emphasized the petitioners' efforts to seek refund and the unjust withholding by the third respondent. The respondents were directed to refund the amount within four weeks, with the petitioners deemed entitled to the refund. The writ petition was allowed without costs, resolving the issue. en-us Mon, 07 Mar 2016 00:00:00 +0530 Sat, 19 Mar 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325426 The court held the third respondent liable to refund the excess duty payment of 1,92,760 to the petitioners, overturning the rejection by the second respondent due to delay in filing. The court emphasized the petitioners' efforts to seek refund and the unjust withholding by the third respondent. The respondents were directed to refund the amount within four weeks, with the petitioners deemed entitled to the refund. The writ petition was allowed without costs, resolving the issue. Case-Laws Customs Mon, 07 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325426