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2021 (8) TMI 312 - HC - CustomsRefund claim towards excess custom duty paid - excess amount paid through oversight and bonafide mistake - section 27 of the Customs Act - HELD THAT:- The amount of ₹ 17,25,172/-, which was paid on second day i.e. on 12/04/2016 was not paid towards any custom duty but the amount again paid, which is already paid on earlier date i.e. on 11/04/2016 and therefore, it cannot be treated as duty and therefore, in our opinion, an excess amount paid by the petitioner, which the authority is not entitled to retain and needs to be refunded to the petitioner - The petitioner made an application within reasonable time and on that ground also, he would be entitled for refund of excess payment of customs duty. The petitioner is entitled to get refund of ₹ 17,25,172/- along with interest @ 6 % per annum from 01/05/2018 till the amount is paid. This rate of interest would be applicable, if the amount is paid within a period of three months. If the amount is not paid within a period of three months, the respondent is liable to pay interest @ 12% per annum subsequent thereof - Petition allowed.
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