Refund of excess paid duty in cash - re-credit in FPS licence - ...
Appellant Wins Refund for Excess Duty Paid Due to System Error, Department Can't Benefit from Its Own Mistake.
May 4, 2019
Case Laws Customs AT
Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund
View Source