https://www.taxtmi.com/caselaws?id=44558 The court dismissed the petitioner's claim for a refund of additional duty of customs on non-potable industrial alcohol, citing the limitation under the Customs Act and judicial precedents barring refunds beyond the statutory period. Emphasizing strict compliance with exemption notifications and conditions, the court highlighted the manufacturer's duty to establish eligibility for exemptions. It clarified that the High Court's power under Article 226/227 aimed at enforcing the rule of law, not directing actions contrary to statutory provisions. The court's decision was based on legal principles governing refund applications, limitation periods, and compliance with exemption notifications. en-us Mon, 24 Jun 1996 00:00:00 +0530 Mon, 28 Jun 2010 11:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44558 The court dismissed the petitioner's claim for a refund of additional duty of customs on non-potable industrial alcohol, citing the limitation under the Customs Act and judicial precedents barring refunds beyond the statutory period. Emphasizing strict compliance with exemption notifications and conditions, the court highlighted the manufacturer's duty to establish eligibility for exemptions. It clarified that the High Court's power under Article 226/227 aimed at enforcing the rule of law, not directing actions contrary to statutory provisions. The court's decision was based on legal principles governing refund applications, limitation periods, and compliance with exemption notifications. Case-Laws Customs Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44558