https://www.taxtmi.com/caselaws?id=798401 Excess export duty first quantified through departmental reassessment is governed by the reassessment date for refund limitation and statutory interest. Refunds based on an alleged legal error must follow the self-contained mechanism under Section 27 of the Customs Act; the Limitation Act and Article 265 cannot independently override that regime. Where the excess payment was not reflected in the original assessment records, reassessment ascertains the refund entitlement, rendering a pending correction request and refund claim maintainable. Interest under Section 27A runs after three months from reassessment until actual payment, at the notified rate. en-us Fri, 04 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798401 Excess export duty first quantified through departmental reassessment is governed by the reassessment date for refund limitation and statutory interest. Refunds based on an alleged legal error must follow the self-contained mechanism under Section 27 of the Customs Act; the Limitation Act and Article 265 cannot independently override that regime. Where the excess payment was not reflected in the original assessment records, reassessment ascertains the refund entitlement, rendering a pending correction request and refund claim maintainable. Interest under Section 27A runs after three months from reassessment until actual payment, at the notified rate. Case-Laws Customs Fri, 04 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798401