https://www.taxtmi.com/caselaws?id=41727 The High Court of Judicature at Bombay ruled in a case challenging the rejection of a duty refund application by the Assistant Collector of Customs. The court held that duty paid under a mistake of law must be refunded within three years of knowledge of the mistake, irrespective of the statutory limitation period. The court emphasized the binding effect of the Collector of Customs (Appeals) decision on subordinate authorities and directed the Assistant Collector to refund the excess duty paid by the petitioners. The court found the Assistant Collector's decision erroneous and ordered the refund within three months, emphasizing the necessity of refund in cases of mistaken law assessments. en-us Thu, 31 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41727 The High Court of Judicature at Bombay ruled in a case challenging the rejection of a duty refund application by the Assistant Collector of Customs. The court held that duty paid under a mistake of law must be refunded within three years of knowledge of the mistake, irrespective of the statutory limitation period. The court emphasized the binding effect of the Collector of Customs (Appeals) decision on subordinate authorities and directed the Assistant Collector to refund the excess duty paid by the petitioners. The court found the Assistant Collector's decision erroneous and ordered the refund within three months, emphasizing the necessity of refund in cases of mistaken law assessments. Case-Laws Customs Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41727