https://www.taxtmi.com/caselaws?id=47000 The HC determined that the amount deposited by the petitioner in anticipation of customs duty did not constitute "duty" under the Customs Act, 1962, as the goods were not imported. The refund claim was deemed timely, not barred by limitation. The court ordered the Union of India to refund the excess amount for the undelivered bales, with interest at 12% per annum from the deposit date, increasing to 15% if unpaid within eight weeks. The petition was allowed without costs. en-us Thu, 29 Jan 2004 00:00:00 +0530 Wed, 26 Jun 2024 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47000 The HC determined that the amount deposited by the petitioner in anticipation of customs duty did not constitute "duty" under the Customs Act, 1962, as the goods were not imported. The refund claim was deemed timely, not barred by limitation. The court ordered the Union of India to refund the excess amount for the undelivered bales, with interest at 12% per annum from the deposit date, increasing to 15% if unpaid within eight weeks. The petition was allowed without costs. Case-Laws Customs Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47000