1987 (7) TMI 113 - HC - Central Excise

Summary

The High Court of Bombay allowed a petition regarding the incorrect levy of countervailing duty on imported lenses for CCTV cameras. The duty was initially imposed under the wrong classification but was later corrected by the Customs Authorities. The petitioners sought a refund for the excess duty paid, which was rejected due to a time limitation. The court ruled in favor of the petitioners, stating that the duty was levied without legal authority, allowing the refund claim with 15% interest. No costs were awarded.