HC Grant Refund for Excess Custom Duty paid as per Amended Section 25

Ruchi Soya Industries Limited Vs Union of India (Madras High Court) The issue under consideration is whether the petitioner is liable for the refund for the excess amount of duty paid under customs as per the amended section 25 of Customs Act? High Court states that, the notification was published on 6.3.2018 which is impugned in these writ petitions, published electronically on 6.3.2018. The notification was signed by Rakesh Sukul on 6.3.2018 at 19:15:13 + 05’30’. When notification needs to be signed digitally and only when the notification was uploaded and published in the Offici...