https://www.taxtmi.com/caselaws?id=42146 The Court directed the refund of excess duty paid on imported polythene polyols under Chapter 38 of the Customs Tariff, emphasizing the duty must be refunded regardless of the limitation period. The appeal successfully challenged the directive to refund only a portion of the excess duty, resulting in a decision to refund the entire amount paid between July 1977 and August 1978. The respondents were instructed to refund the excess duty within three months, with an 18% interest rate if delayed. No costs were awarded in this case. en-us Thu, 19 Nov 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42146 The Court directed the refund of excess duty paid on imported polythene polyols under Chapter 38 of the Customs Tariff, emphasizing the duty must be refunded regardless of the limitation period. The appeal successfully challenged the directive to refund only a portion of the excess duty, resulting in a decision to refund the entire amount paid between July 1977 and August 1978. The respondents were instructed to refund the excess duty within three months, with an 18% interest rate if delayed. No costs were awarded in this case. Case-Laws Customs Thu, 19 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42146