https://www.taxtmi.com/caselaws?id=42808 Countervailing duty collected on goods later found not liable to the levy was held to have been collected without authority of law under Article 265. The statutory limitation for refund under the Customs Act did not defeat the claim where the initial levy was illegal and without jurisdiction; the refund applications were therefore not barred by limitation and the refusal on that ground was unsustainable. As the respondents retained money collected unlawfully, interest was payable as compensation for its use during detention. Refund was ordered with interest at 10% per annum from the date of rejection of the refund applications until payment. en-us Mon, 19 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42808 Countervailing duty collected on goods later found not liable to the levy was held to have been collected without authority of law under Article 265. The statutory limitation for refund under the Customs Act did not defeat the claim where the initial levy was illegal and without jurisdiction; the refund applications were therefore not barred by limitation and the refusal on that ground was unsustainable. As the respondents retained money collected unlawfully, interest was payable as compensation for its use during detention. Refund was ordered with interest at 10% per annum from the date of rejection of the refund applications until payment. Case-Laws Customs Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42808