https://www.taxtmi.com/caselaws?id=42383 Section 55 of the Major Port Trusts Act, 1963 applies to refund claims for overcharges existing when payment is made. Where excess wharf rent or demurrage becomes refundable only after later exemption certificates cover an additional detention period, limitation runs from accrual of the refund right rather than the original payment date. Exemption certificates do not necessarily eliminate all port charges: the applicable port-rate notification may require concessional rent for certified detention periods. Only collections exceeding the lawful concessional levy are refundable, and the Port Trust may remit such overcharges. en-us Wed, 01 Jun 1988 00:00:00 +0530 Thu, 10 Jun 2010 18:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42383 Section 55 of the Major Port Trusts Act, 1963 applies to refund claims for overcharges existing when payment is made. Where excess wharf rent or demurrage becomes refundable only after later exemption certificates cover an additional detention period, limitation runs from accrual of the refund right rather than the original payment date. Exemption certificates do not necessarily eliminate all port charges: the applicable port-rate notification may require concessional rent for certified detention periods. Only collections exceeding the lawful concessional levy are refundable, and the Port Trust may remit such overcharges. Case-Laws Customs Wed, 01 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42383