https://www.taxtmi.com/caselaws?id=45354 The High Court allowed the Petition, setting aside the orders rejecting the refund application and directing the refund of the excess amount paid by the Petitioners. The Court held that the refund application, seeking correction of an arithmetical error, was not subject to the time limit under Section 27 of the Customs Act, as it fell under Section 154 for correction of mistakes. The Petitioners were deemed entitled to the refund, and the Respondents were directed to make the repayment. en-us Mon, 02 Sep 1996 00:00:00 +0530 Sat, 10 Jul 2010 10:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45354 The High Court allowed the Petition, setting aside the orders rejecting the refund application and directing the refund of the excess amount paid by the Petitioners. The Court held that the refund application, seeking correction of an arithmetical error, was not subject to the time limit under Section 27 of the Customs Act, as it fell under Section 154 for correction of mistakes. The Petitioners were deemed entitled to the refund, and the Respondents were directed to make the repayment. Case-Laws Customs Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45354