https://www.taxtmi.com/caselaws?id=800938 Duplicate customs-duty payment caused by an ICEGATE portal error constitutes an unauthorised excess collection where duty for the same consignment had already been paid. Section 27 of the Customs Act governs refunds of duty legally payable under the Act; it does not govern recovery of a second payment compelled by an incorrect portal reflection that duty remained unpaid. The one-year limitation prescribed under Section 27 therefore does not apply, and the duplicate payment is refundable. en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800938 Duplicate customs-duty payment caused by an ICEGATE portal error constitutes an unauthorised excess collection where duty for the same consignment had already been paid. Section 27 of the Customs Act governs refunds of duty legally payable under the Act; it does not govern recovery of a second payment compelled by an incorrect portal reflection that duty remained unpaid. The one-year limitation prescribed under Section 27 therefore does not apply, and the duplicate payment is refundable. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800938