https://www.taxtmi.com/caselaws?id=403997 Section 19 of the Lighthouse Act, 1927 applies to refunds of light dues paid in excess of the amount legally payable, requiring a claim within six months. A duplicate remittance made after the correct liability was already paid, caused by portal failure and the absence of a receipt, was treated as an inadvertent erroneous payment rather than statutory excess payment. On that basis, the limitation in Section 19 did not govern the claim, and the refund request was held not to be time-barred. The authorities were directed to repay the duplicate amount. en-us Tue, 19 Jan 2021 00:00:00 +0530 Fri, 28 May 2021 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403997 Section 19 of the Lighthouse Act, 1927 applies to refunds of light dues paid in excess of the amount legally payable, requiring a claim within six months. A duplicate remittance made after the correct liability was already paid, caused by portal failure and the absence of a receipt, was treated as an inadvertent erroneous payment rather than statutory excess payment. On that basis, the limitation in Section 19 did not govern the claim, and the refund request was held not to be time-barred. The authorities were directed to repay the duplicate amount. Case-Laws Customs Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403997