https://www.taxtmi.com/caselaws?id=410734 The court ruled in favor of the petitioner, ordering the refund of the excess customs duty of Rs. 17,25,172/- along with interest at 6% per annum from 01/05/2018 until payment. If not paid within three months, the interest rate would increase to 12% per annum. The judgment emphasized that payments made by mistake should be refunded without being subjected to the limitation period under Section 27 of the Customs Act. The petitioner was entitled to interest on the refund amount as per Section 27A, reinforcing the principle that authorities cannot retain amounts paid by mistake. en-us Wed, 28 Jul 2021 00:00:00 +0530 Mon, 21 Feb 2022 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410734 The court ruled in favor of the petitioner, ordering the refund of the excess customs duty of Rs. 17,25,172/- along with interest at 6% per annum from 01/05/2018 until payment. If not paid within three months, the interest rate would increase to 12% per annum. The judgment emphasized that payments made by mistake should be refunded without being subjected to the limitation period under Section 27 of the Customs Act. The petitioner was entitled to interest on the refund amount as per Section 27A, reinforcing the principle that authorities cannot retain amounts paid by mistake. Case-Laws Customs Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410734