https://www.taxtmi.com/caselaws?id=41890 The court quashed the Assistant Collector of Customs' order rejecting the refund claim and the subsequent appeal confirmation. Respondents were directed to refund the Additional Duty sum within eight weeks, with 12% interest per annum if delayed. Petitioner entitled to costs, with respondents bearing their own. The court found the imported metallised polyester film exempt from duty and justified the petition under Article 226 of the Constitution. Refund rejection based on Section 27 of the Customs Act was deemed incorrect. en-us Fri, 30 Jan 1987 00:00:00 +0530 Mon, 07 Jun 2010 17:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41890 The court quashed the Assistant Collector of Customs' order rejecting the refund claim and the subsequent appeal confirmation. Respondents were directed to refund the Additional Duty sum within eight weeks, with 12% interest per annum if delayed. Petitioner entitled to costs, with respondents bearing their own. The court found the imported metallised polyester film exempt from duty and justified the petition under Article 226 of the Constitution. Refund rejection based on Section 27 of the Customs Act was deemed incorrect. Case-Laws Customs Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41890