https://www.taxtmi.com/caselaws?id=42775 The High Court declared the Customs Authority's assessment under an incorrect tariff item as without jurisdiction, directing a refund of the excess duty amounting to Rs. 44,446.38 with 12% interest per annum. The Court held that the statutory limitation period did not bar the refund claim made within three years of discovering the mistake, exercising its authority under Article 226 of the Constitution to order the refund based on the principle of payment made under a bona fide mistake of law. en-us Tue, 30 May 1989 00:00:00 +0530 Mon, 14 Jun 2010 12:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42775 The High Court declared the Customs Authority's assessment under an incorrect tariff item as without jurisdiction, directing a refund of the excess duty amounting to Rs. 44,446.38 with 12% interest per annum. The Court held that the statutory limitation period did not bar the refund claim made within three years of discovering the mistake, exercising its authority under Article 226 of the Constitution to order the refund based on the principle of payment made under a bona fide mistake of law. Case-Laws Customs Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42775