https://www.taxtmi.com/caselaws?id=40911 The court held that fibre glass sleevings do not fall under Item 53 of the Customs Tariff as they are not considered 'textile.' Despite the limitation period under Section 27 of the Customs Act, the petitioner is entitled to a refund for duty paid under a mistaken classification. The court ruled that the duty paid under a mistaken belief must be repaid. Refunds were granted in cases where excess duty was not passed on to consumers, while denied where it was passed on. Orders were quashed, directing refunds in some cases and dismissing claims in others, with no costs awarded and discharge of the bank guarantee. en-us Tue, 05 Aug 1980 00:00:00 +0530 Mon, 17 May 2010 09:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40911 The court held that fibre glass sleevings do not fall under Item 53 of the Customs Tariff as they are not considered 'textile.' Despite the limitation period under Section 27 of the Customs Act, the petitioner is entitled to a refund for duty paid under a mistaken classification. The court ruled that the duty paid under a mistaken belief must be repaid. Refunds were granted in cases where excess duty was not passed on to consumers, while denied where it was passed on. Orders were quashed, directing refunds in some cases and dismissing claims in others, with no costs awarded and discharge of the bank guarantee. Case-Laws Customs Tue, 05 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40911