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2016 (3) TMI 610 - HC - CustomsSeeking refund of excess amount erroneously collected - Principles of natural justice - Import of "Electro Plating Process" and paid duty by online e-payment mode, while making payment the portal displayed a message "Bank away server application error", whereby, the payment got debited nine times , thereby collecting an excess amount - Held that:- since the third respondent is withholding the amount, excessively paid by the petitioners and when the second respondent himself has stated that the provisions of Sec.27 of the Customs Act are not applicable, the contentions, now raised by the learned counsel for the respondents, cannot be accepted. Therefore, the third respondent is liable to refund the amount excessively paid to the petitioner and the impugned order is set aside. - Decided in favour of petitioner
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