https://www.taxtmi.com/caselaws?id=758850 The HC set aside the order rejecting the petitioner's refund claim for excess customs duty paid due to a system error, ruling that the time limitation under Section 27 of the Customs Act does not apply to mistaken payments. The case was remanded to the respondent for reconsideration within four weeks, emphasizing the need for clarity in refund procedures. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 19 Sep 2024 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758850 The HC set aside the order rejecting the petitioner's refund claim for excess customs duty paid due to a system error, ruling that the time limitation under Section 27 of the Customs Act does not apply to mistaken payments. The case was remanded to the respondent for reconsideration within four weeks, emphasizing the need for clarity in refund procedures. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758850