https://www.taxtmi.com/caselaws?id=367031 The High Court allowed the Writ Petition, ordering the refund of the excess duty paid under protest. The Court emphasized the binding nature of higher forum decisions, entitling the petitioner to the correct duty rate of 5% for exported ilmenite under CTH 2614 00 20. The Court directed the second respondent to refund the amount within four weeks, considering the immovable property security provided by the petitioner. en-us Wed, 09 May 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367031 The High Court allowed the Writ Petition, ordering the refund of the excess duty paid under protest. The Court emphasized the binding nature of higher forum decisions, entitling the petitioner to the correct duty rate of 5% for exported ilmenite under CTH 2614 00 20. The Court directed the second respondent to refund the amount within four weeks, considering the immovable property security provided by the petitioner. Case-Laws Customs Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367031