https://www.taxtmi.com/caselaws?id=284398 Petition concerned a refund claim for amounts collected as duty under a concessional notification. The Revenue argued deposits were voluntarily paid and invoked an alternative remedy and statutory bar under Section 27(3); the court rejected the alternative remedy defence as unacceptable and relied on the supremacy of constitutional law to conclude the amounts were not duty and could not have been recovered. Consequently the authorities cannot resist the refund on that ground and must decide the refund application on its merits within ten weeks. en-us Mon, 06 Aug 2018 00:00:00 +0530 Wed, 28 Jan 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284398 Petition concerned a refund claim for amounts collected as duty under a concessional notification. The Revenue argued deposits were voluntarily paid and invoked an alternative remedy and statutory bar under Section 27(3); the court rejected the alternative remedy defence as unacceptable and relied on the supremacy of constitutional law to conclude the amounts were not duty and could not have been recovered. Consequently the authorities cannot resist the refund on that ground and must decide the refund application on its merits within ten weeks. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284398