https://www.taxtmi.com/caselaws?id=45005 The court dismissed the writ petition, emphasizing that refunds must be claimed within the prescribed period under the Customs Act. The court held that recovery and retention of money, even if not recoverable, would be considered lawful if not claimed within the specified period. The court highlighted that exceptions to this rule exist only when the recovery is made under a provision declared constitutionally invalid. The High Court cannot direct refunds in defiance of valid legal provisions. en-us Fri, 10 Jul 1998 00:00:00 +0530 Wed, 07 Jul 2010 16:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45005 The court dismissed the writ petition, emphasizing that refunds must be claimed within the prescribed period under the Customs Act. The court held that recovery and retention of money, even if not recoverable, would be considered lawful if not claimed within the specified period. The court highlighted that exceptions to this rule exist only when the recovery is made under a provision declared constitutionally invalid. The High Court cannot direct refunds in defiance of valid legal provisions. Case-Laws Customs Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45005