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Issues involved: Refund of excess duty paid under the Customs Act, 1962.
Summary: The matter involved a request for refund of excess duty paid by the appellant-writ petitioner, M/s. Tamilnadu Steel Tubes Ltd., under the Customs Act, 1962. The company sought refund of specific amounts paid as excess duty, but the respondents denied the request citing limitation under the Customs Act. The Single Judge dismissed the writ petitions but allowed the company to submit a written representation for reconsideration. The appellant argued that the limitation period should not apply as the duty was paid under protest, but no evidence supported this claim. Reference was made to a previous court decision allowing recovery of duty paid under a mistake of law. However, the Court expressed doubts about this decision and emphasized the importance of adhering to the limitation period for duty refunds unless specific exceptions apply. The appellant's main contention was regarding the percentage of duty charged, which was higher than what they believed they were liable to pay. After considering the arguments and relevant legal provisions, the Court found no justification to overturn the Single Judge's order and dismissed the writ appeal without costs.
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