Refund of Excess custom duty paid cannot be withheld on the ground of limitation

UPL Limited Vs Union of India (Gujarat High Court) It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to pay custom duty to the tune of Rs.77,82,771/-, however bonafide mistake committed on the part of the petitioner, he added the amount of Rs.17,25,172/-, which was already paid towards customs duty just prior to one day before second payment. It is not in dispute that...