https://www.taxtmi.com/caselaws?id=43778 Excess customs duty collected due to an admitted clerical mistake was held refundable in writ jurisdiction under Article 226, notwithstanding the limitation period for refund claims under Section 27 of the Customs Act, 1962. The Court accepted the affidavit that the imported goods were used by the company itself and that the duty burden had not been passed on, and declined to send the matter for fresh inquiry in view of the long lapse of time and the small amount involved. Refund was therefore directed. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43778 Excess customs duty collected due to an admitted clerical mistake was held refundable in writ jurisdiction under Article 226, notwithstanding the limitation period for refund claims under Section 27 of the Customs Act, 1962. The Court accepted the affidavit that the imported goods were used by the company itself and that the duty burden had not been passed on, and declined to send the matter for fresh inquiry in view of the long lapse of time and the small amount involved. Refund was therefore directed. Case-Laws Customs Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43778