1996 (9) TMI 154

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....ubes for steel casting machines and paid Customs Duty on the Bill of Entry dated 11th January, 1985. In the month of July, 1985, the Petitioners received from the Assistant Collector of Customs, Group H, letter dated 1st July, 1985, stating that there was excess recovery of Rs. 25,136.10 by the Department and that, therefore, the Petitioners should approach the Customs Authorities within the presc....

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....tted that the Order passed by the Authorities below is, on the face of it, illegal and erroneous, because the Petitioners have not asked for any refund on the ground that the Petitioners had illegally or wrongfully paid the Custom Duty. The Petitioners had made an application for recovery of Rs. 25,136.10 as pointed out by the Audit Department on the ground of error in calculation. That applicatio....