https://www.taxtmi.com/caselaws?id=42537 The court dismissed the writ petition filed by the Orissa State Electricity Board seeking a Mandamus to cancel Customs authorities' orders and refund duty, amounting to Rs. 9,54,983.42. The court upheld the Customs authorities' decision, emphasizing the importance of adhering to statutory provisions like Section 27 of the Customs Act regarding the limitation for filing refund claims. It highlighted the significance of timely filing refund claims and the need to follow legal precedents and principles of natural justice in customs refund cases. The court underscored the writ court's role in correcting jurisdictional errors or manifest injustices but found no grounds to interfere with the Customs authorities' decision based on limitation. en-us Wed, 09 Aug 1989 00:00:00 +0530 Fri, 11 Jun 2010 17:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42537 The court dismissed the writ petition filed by the Orissa State Electricity Board seeking a Mandamus to cancel Customs authorities' orders and refund duty, amounting to Rs. 9,54,983.42. The court upheld the Customs authorities' decision, emphasizing the importance of adhering to statutory provisions like Section 27 of the Customs Act regarding the limitation for filing refund claims. It highlighted the significance of timely filing refund claims and the need to follow legal precedents and principles of natural justice in customs refund cases. The court underscored the writ court's role in correcting jurisdictional errors or manifest injustices but found no grounds to interfere with the Customs authorities' decision based on limitation. Case-Laws Customs Wed, 09 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42537