https://www.taxtmi.com/caselaws?id=42327 The court classified imported goods correctly under the lower duty rate tariff item, directing the refund of excess duty wrongfully levied. The court ruled the refund claim was not time-barred, allowing jurisdiction under Article 226 for unlawful duty collection. Dismissing claims of unjust enrichment, the court ordered the refund of Rs. 3,08,679.81 p. to the petitioner, who could apply the interim refund towards the claim, with no costs awarded. en-us Wed, 10 Aug 1988 00:00:00 +0530 Thu, 10 Jun 2010 15:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42327 The court classified imported goods correctly under the lower duty rate tariff item, directing the refund of excess duty wrongfully levied. The court ruled the refund claim was not time-barred, allowing jurisdiction under Article 226 for unlawful duty collection. Dismissing claims of unjust enrichment, the court ordered the refund of Rs. 3,08,679.81 p. to the petitioner, who could apply the interim refund towards the claim, with no costs awarded. Case-Laws Customs Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42327