https://www.taxtmi.com/caselaws?id=442577 Claim for refund of excess customs duty addressed limitation and bona fide mistake. The court found the refund application filed over two years after payment was barred by the statutory one-year refund limitation period, and therefore time-barred. The court further held the payor, a large corporate, failed to demonstrate the excess payment resulted from a bona fide mistake or that due diligence was exercised, so the refund claim was not justified and unjust enrichment argument did not prevail. The impugned administrative refusal to grant a refund was sustained and the writ petition dismissed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Thu, 22 Jan 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442577 Claim for refund of excess customs duty addressed limitation and bona fide mistake. The court found the refund application filed over two years after payment was barred by the statutory one-year refund limitation period, and therefore time-barred. The court further held the payor, a large corporate, failed to demonstrate the excess payment resulted from a bona fide mistake or that due diligence was exercised, so the refund claim was not justified and unjust enrichment argument did not prevail. The impugned administrative refusal to grant a refund was sustained and the writ petition dismissed. Case-Laws Customs Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442577