https://www.taxtmi.com/caselaws?id=41942 Refund of customs duty and countervailing duty paid under a mistake of law was held to lie outside the limitation bar in Section 27 of the Customs Act. The Court accepted that the import duty had been collected without authority of law and that the claim arose from restitution after the legal position on the product was clarified. On those facts, Section 27(1) did not apply to defeat the refund claim, and the petitioners were entitled to repayment of the duty paid. en-us Wed, 06 Aug 1986 00:00:00 +0530 Tue, 08 Jun 2010 11:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41942 Refund of customs duty and countervailing duty paid under a mistake of law was held to lie outside the limitation bar in Section 27 of the Customs Act. The Court accepted that the import duty had been collected without authority of law and that the claim arose from restitution after the legal position on the product was clarified. On those facts, Section 27(1) did not apply to defeat the refund claim, and the petitioners were entitled to repayment of the duty paid. Case-Laws Customs Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41942