https://www.taxtmi.com/caselaws?id=795126 Refund of illegally collected export duty was not time-barred where the levy had been declared unconstitutional and the SEZ developer pursued the claim before the SEZ and customs authorities as directed. Amounts forcibly collected under an illegal levy remain refundable despite ordinary statutory refund limitation. Unjust enrichment did not bar refund because contractor documents, payment evidence and Chartered Accountant certificates showed that the SEZ developer bore the duty incidence as the ultimate buyer. As the steel was used for SEZ development and was neither resold nor used in goods manufactured for sale, the statutory presumption that duty incidence was passed on stood rebutted. The developer was entitled to refund in accordance with law. en-us Tue, 14 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795126 Refund of illegally collected export duty was not time-barred where the levy had been declared unconstitutional and the SEZ developer pursued the claim before the SEZ and customs authorities as directed. Amounts forcibly collected under an illegal levy remain refundable despite ordinary statutory refund limitation. Unjust enrichment did not bar refund because contractor documents, payment evidence and Chartered Accountant certificates showed that the SEZ developer bore the duty incidence as the ultimate buyer. As the steel was used for SEZ development and was neither resold nor used in goods manufactured for sale, the statutory presumption that duty incidence was passed on stood rebutted. The developer was entitled to refund in accordance with law. Case-Laws Customs Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795126