1988 (3) TMI 75 - HC - Customs

Summary

The petitioners filed a claim for refund of customs duty paid on imported goods, citing lack of legal authority for levying countervailing duty. Lower authorities rejected the claim due to filing outside the limitation period. The High Court ruled in favor of the petitioners, ordering a refund with 12% interest if not refunded by a specified date. No costs were awarded. (Case: 1988 (3) TMI 75 - High Court of Judicature at Bombay)