https://www.taxtmi.com/caselaws?id=41984 The court ruled in favor of the petitioners, ordering the refund of the duty paid for the second time. The duty paid for the second time was to be refunded as it was collected without legal authority. Interest at the rate of 15% per annum was also ordered to be paid by the respondents from the date of collection till the refund. The court emphasized that in cases where duty is collected without legal authority, there is no limitation period. The petitioners were granted relief, and no costs were imposed in the circumstances of the case. en-us Thu, 16 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41984 The court ruled in favor of the petitioners, ordering the refund of the duty paid for the second time. The duty paid for the second time was to be refunded as it was collected without legal authority. Interest at the rate of 15% per annum was also ordered to be paid by the respondents from the date of collection till the refund. The court emphasized that in cases where duty is collected without legal authority, there is no limitation period. The petitioners were granted relief, and no costs were imposed in the circumstances of the case. Case-Laws Customs Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41984