https://www.taxtmi.com/caselaws?id=465821 Challenge concerned the validity and effective date of a Customs notification issued under s.25 Customs Act, 1962, enhancing duty on bulk imports of crude vegetable oils used for manufacturing food products, and the consequent entitlement to refund of excess duty paid under protest, including IGST. The HC held that the enhanced levy was not sustainable for the relevant period and directed the Customs authorities to refund the entire excess duty/IGST collected under protest within two months. In appeal, the SC found the challenge to the HC's determination to raise an arguable issue and issued notice, thereby keeping the HC's ruling under scrutiny without finally adjudicating the merits. en-us Mon, 09 Aug 2021 00:00:00 +0530 Sat, 10 Jan 2026 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465821 Challenge concerned the validity and effective date of a Customs notification issued under s.25 Customs Act, 1962, enhancing duty on bulk imports of crude vegetable oils used for manufacturing food products, and the consequent entitlement to refund of excess duty paid under protest, including IGST. The HC held that the enhanced levy was not sustainable for the relevant period and directed the Customs authorities to refund the entire excess duty/IGST collected under protest within two months. In appeal, the SC found the challenge to the HC's determination to raise an arguable issue and issued notice, thereby keeping the HC's ruling under scrutiny without finally adjudicating the merits. Case-Laws Customs Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465821