https://www.taxtmi.com/caselaws?id=44246 Customs duty refund could not be ordered because the levy had attained finality and the assessment order had not been set aside; a statutory refund authority cannot disregard an operative levy merely because a later decision took a different view, even where payment was said to have been made under a mistake of law. The refund claims were also filed beyond the prescribed limitation period under the customs refund provision, leaving no power to entertain them. The Court upheld rejection of the refund applications and declined interference with the challenged orders. en-us Tue, 17 Jan 1995 00:00:00 +0530 Fri, 25 Jun 2010 10:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44246 Customs duty refund could not be ordered because the levy had attained finality and the assessment order had not been set aside; a statutory refund authority cannot disregard an operative levy merely because a later decision took a different view, even where payment was said to have been made under a mistake of law. The refund claims were also filed beyond the prescribed limitation period under the customs refund provision, leaving no power to entertain them. The Court upheld rejection of the refund applications and declined interference with the challenged orders. Case-Laws Customs Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44246