https://www.taxtmi.com/caselaws?id=41856 An inclusive definition of "drug" under the Drugs and Cosmetics Act was construed broadly to include the imported goods as drug or drug intermediates, so they qualified for exemption from additional duty. The refund applications could not be rejected merely on a six-month limitation objection under the customs refund provision where the duty had been levied illegally under a mistake of law. Interest was allowed as consequential relief, running after expiry of the refund period rather than from the date of collection, at 12% per annum from the end of eight weeks. The refund-rejection orders were quashed and return of the collected duty was directed. en-us Thu, 15 Jan 1987 00:00:00 +0530 Mon, 07 Jun 2010 14:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41856 An inclusive definition of "drug" under the Drugs and Cosmetics Act was construed broadly to include the imported goods as drug or drug intermediates, so they qualified for exemption from additional duty. The refund applications could not be rejected merely on a six-month limitation objection under the customs refund provision where the duty had been levied illegally under a mistake of law. Interest was allowed as consequential relief, running after expiry of the refund period rather than from the date of collection, at 12% per annum from the end of eight weeks. The refund-rejection orders were quashed and return of the collected duty was directed. Case-Laws Customs Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41856