https://www.taxtmi.com/caselaws?id=789551 A writ petition seeking refund and interest was held not maintainable where the deposit had been made through MMTC Ltd., which was not impleaded, and the statutory refund mechanism under Section 27 of the Customs Act, 1962 had not been invoked before the competent authority. The HC also treated the petition as premature because an appellate remedy against the tribunal order was still available within the prescribed time, and the petitioners had bypassed the statutory course by directly approaching writ jurisdiction. Refund-related relief was therefore declined, leaving the claimants to pursue the remedy available in law. en-us Thu, 26 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789551 A writ petition seeking refund and interest was held not maintainable where the deposit had been made through MMTC Ltd., which was not impleaded, and the statutory refund mechanism under Section 27 of the Customs Act, 1962 had not been invoked before the competent authority. The HC also treated the petition as premature because an appellate remedy against the tribunal order was still available within the prescribed time, and the petitioners had bypassed the statutory course by directly approaching writ jurisdiction. Refund-related relief was therefore declined, leaving the claimants to pursue the remedy available in law. Case-Laws Customs Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789551