https://www.taxtmi.com/caselaws?id=43607 Where customs duty is collected without authority of law, limitation applicable to a departmental refund claim does not bar relief in writ jurisdiction under Article 226, and the refund entitlement was upheld. The court also declined reconsideration of the amended refund provisions on the facts, but remitted the matter only for ministerial computation of the exact refundable amount, with a direction to effect refund within the stipulated time. The impugned orders were set aside and the petitioners' right to refund was confirmed, subject only to quantification. en-us Tue, 22 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43607 Where customs duty is collected without authority of law, limitation applicable to a departmental refund claim does not bar relief in writ jurisdiction under Article 226, and the refund entitlement was upheld. The court also declined reconsideration of the amended refund provisions on the facts, but remitted the matter only for ministerial computation of the exact refundable amount, with a direction to effect refund within the stipulated time. The impugned orders were set aside and the petitioners' right to refund was confirmed, subject only to quantification. Case-Laws Customs Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43607