https://www.taxtmi.com/highlights?id=63427 Refund Claim of excess duty - time limitation - once it is established that more than what is payable under the statute has been paid by the tax-payer, the tax-payer automatically gets a right to get back the whole amount - The Authority without parity of law cannot be permitted to retain the amount because the appellant paying the double duty has committed a mistake. - AT en-us Fri, 13 May 2022 10:19:41 +0530 Fri, 13 May 2022 10:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63427 Refund Claim of excess duty - time limitation - once it is established that more than what is payable under the statute has been paid by the tax-payer, the tax-payer automatically gets a right to get back the whole amount - The Authority without parity of law cannot be permitted to retain the amount because the appellant paying the double duty has committed a mistake. - AT Highlights Customs Fri, 13 May 2022 10:19:41 +0530 https://www.taxtmi.com/highlights?id=63427