TMI Blog1988 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... leared by them in 1979. The claim for refund was based on the ground that countervailing duty on the imported goods was levied without the authority of law. This, in turn, was based upon certain notifications. 2. It is not necessary to go into the details because the authorities below rejected the applications filed on behalf of the petitioner under Section 27 of the Customs Act on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund was made by the petitioners was collected without the authority of law. A petition under Article 226 of the Constitution of India for a writ requiring the authorities to refund the amount is, naturally, the correct remedy. 4. There is no return to this petition. It is seen that the Assistant Collector in review have refused to refund the amount only on the ground that the applications were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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