https://www.taxtmi.com/caselaws?id=379542 Excess customs duty paid in cash after a licence debit failed to reflect in the system due to a technical error was held refundable in cash, because the claim concerned duty actually paid and not recredit in the licence. A circular relied on to deny cash refund was treated as ultra vires in prior authority, and cases involving full duty payment through scrip were distinguished on facts. The Tribunal also applied the principle that the Department cannot benefit from its own system error. Cash refund was therefore held admissible and the denial was set aside. en-us Thu, 25 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379542 Excess customs duty paid in cash after a licence debit failed to reflect in the system due to a technical error was held refundable in cash, because the claim concerned duty actually paid and not recredit in the licence. A circular relied on to deny cash refund was treated as ultra vires in prior authority, and cases involving full duty payment through scrip were distinguished on facts. The Tribunal also applied the principle that the Department cannot benefit from its own system error. Cash refund was therefore held admissible and the denial was set aside. Case-Laws Customs Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379542