https://www.taxtmi.com/caselaws?id=406482 The High Court allowed the appeal, holding that the refund of excess customs duty paid due to clerical error was not subject to the limitation period under Section 27 of the Customs Act, 1962. The Court directed the appellant to be entitled to the refund and criticized the authorities for not facilitating the rectification of the error promptly. The judgment favored the appellant against the revenue, emphasizing the applicability of the Limitation Act for refunds of amounts paid without authority of law. en-us Fri, 05 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406482 The High Court allowed the appeal, holding that the refund of excess customs duty paid due to clerical error was not subject to the limitation period under Section 27 of the Customs Act, 1962. The Court directed the appellant to be entitled to the refund and criticized the authorities for not facilitating the rectification of the error promptly. The judgment favored the appellant against the revenue, emphasizing the applicability of the Limitation Act for refunds of amounts paid without authority of law. Case-Laws Customs Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406482