In Brief
The Board of Trustees, Port of Kandla collected port charges from a company that believed it had overpaid by Rs. 6,99,588.66. The company claimed refund more than six months after payment, which the Board rejected citing Section 55 of the Major Port Trusts Act, 1963—a provision requiring refund claims within six months of payment. The High Court allowed the company's writ petition. The Supreme Court held that Section 55 extinguishes the substantive right to claim refund if not pursued within six months, and constitutional courts cannot grant relief on extinguished rights. However, it did not interfere with the High Court's order because the Board retains discretionary power under Section 55's proviso to remit overcharges at any time, applied rationally as a public authority.
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