1988 (3) TMI 75

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....im for refund of customs duty paid in respect of import of viscose staple fibre cleared by them in 1979. The claim for refund was based on the ground that countervailing duty on the imported goods was levied without the authority of law. This, in turn, was based upon certain notifications. 2. It is not necessary to go into the details because the authorities below rejected the applications file....

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.... In the instant case it should be held that the amount for which applications for refund was made by the petitioners was collected without the authority of law. A petition under Article 226 of the Constitution of India for a writ requiring the authorities to refund the amount is, naturally, the correct remedy. 4. There is no return to this petition. It is seen that the Assistant Collector in re....