https://www.taxtmi.com/caselaws?id=43696 The court allowed the petition challenging the rejection of a customs duty refund due to an arithmetical error. The petitioners imported goods under specific licenses for manufacturing purposes, mistakenly overpaid customs duty, and sought a refund. Despite initial rejections based on time limitations, the court intervened under Article 226, directing the petitioners to reapply following the amended provisions of Section 27 for refunds. The court emphasized the need for timely processing and approved the refund application, considering the unique circumstances and absence of costs for the petitioners. en-us Wed, 24 Nov 1993 00:00:00 +0530 Sat, 19 Jun 2010 14:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43696 The court allowed the petition challenging the rejection of a customs duty refund due to an arithmetical error. The petitioners imported goods under specific licenses for manufacturing purposes, mistakenly overpaid customs duty, and sought a refund. Despite initial rejections based on time limitations, the court intervened under Article 226, directing the petitioners to reapply following the amended provisions of Section 27 for refunds. The court emphasized the need for timely processing and approved the refund application, considering the unique circumstances and absence of costs for the petitioners. Case-Laws Customs Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43696