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2016 (12) TMI 266 - SUPREME COURT

2016 (12) TMI 266 - SUPREME COURT - 2017 (345) E.L.T. 577 (SC) - Refund of customs duty paid - short shipped goods - time bar - Held that: - decision in the case of Vedanta Ltd. Versus Commissioner of Customs (Port) [2016 (5) TMI 437 - CALCUTTA HIGH COURT] contested - the provision of Section 27 of the Customs Act would clearly not apply to the present case on its plain language - the respondent should refund the excess customs duty paid within a period of four weeks - petition allowed - decided .....

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