Limitation not applicable to refund of customs duty paid in excess

DHL Express India Pvt Ltd Vs Commissioner of Service Tax (Karnataka High Court)

In the present case, duty of customs payable on the transaction in question under the statute is Rs.4,743/-, which has been admitted by the respondent and on account of erroneous calculation, the duty has been paid in excess to the tune of Rs.42,26,975/-. The Authorities have turned down the claim of appellant on the ground of limitation. The claim of the appellant could have been corrected and the Tribunal has erred in observing that the payment

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