https://www.taxtmi.com/caselaws?id=42254 Refund of customs duty collected without authority of law was treated as a claim in restitution arising from a mistake of law, so the ordinary refund limitation under the Customs Act did not govern the matter. A writ petition under Article 226 was regarded as the proper remedy where the levy itself lacked legal authority. Rejection of the refund claim solely on the ground of delay was therefore unsustainable, and refund with interest was directed. en-us Wed, 23 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42254 Refund of customs duty collected without authority of law was treated as a claim in restitution arising from a mistake of law, so the ordinary refund limitation under the Customs Act did not govern the matter. A writ petition under Article 226 was regarded as the proper remedy where the levy itself lacked legal authority. Rejection of the refund claim solely on the ground of delay was therefore unsustainable, and refund with interest was directed. Case-Laws Customs Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42254