https://www.taxtmi.com/caselaws?id=45513 The court dismissed all writ petitions seeking Certiorari and Mandamus for refund of excess amounts collected by the Assistant Collector of Customs. The court held that the authorities' orders were justified, emphasizing compliance with statutory provisions like the time limit in Section 27 of the Customs Act for claiming duty refunds. The court found the petitioner did not meet conditions for refund claims, as the refund application was not filed within the stipulated period and lacked proof of payment under protest. en-us Fri, 03 Mar 2000 00:00:00 +0530 Mon, 12 Jul 2010 11:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45513 The court dismissed all writ petitions seeking Certiorari and Mandamus for refund of excess amounts collected by the Assistant Collector of Customs. The court held that the authorities' orders were justified, emphasizing compliance with statutory provisions like the time limit in Section 27 of the Customs Act for claiming duty refunds. The court found the petitioner did not meet conditions for refund claims, as the refund application was not filed within the stipulated period and lacked proof of payment under protest. Case-Laws Customs Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45513