https://www.taxtmi.com/caselaws?id=41355 Excess customs duty collected on an erroneous legal basis was held refundable, because the duty had been levied without authority of law after the Government accepted the invoice price and directed reassessment on that basis. Section 40 of the Sea Customs Act, 1878 was confined to payments made through inadvertence, error or misconstruction within its prescribed time and did not bar restitution where duty was exacted under protest on a mistaken legal premise. The prior grant of refund for some consignments confirmed the absence of lawful recovery, and no other statutory bar to refund was shown. The refusal to refund was therefore unsustainable, and the appellant was entitled to restitution of the excess duty. en-us Wed, 28 Mar 1973 00:00:00 +0530 Sat, 09 May 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41355 Excess customs duty collected on an erroneous legal basis was held refundable, because the duty had been levied without authority of law after the Government accepted the invoice price and directed reassessment on that basis. Section 40 of the Sea Customs Act, 1878 was confined to payments made through inadvertence, error or misconstruction within its prescribed time and did not bar restitution where duty was exacted under protest on a mistaken legal premise. The prior grant of refund for some consignments confirmed the absence of lawful recovery, and no other statutory bar to refund was shown. The refusal to refund was therefore unsustainable, and the appellant was entitled to restitution of the excess duty. Case-Laws Customs Wed, 28 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41355