In Brief
A company importing goods through a port paid charges, later claiming overpayment of ₹6,99,588.66. The Port Board rejected the refund claim as time-barred under Section 55 of the Major Port Trusts Act (which requires claims within six months). The High Court granted the writ petition, directing refund. The Supreme Court upheld the order but clarified the law: Section 55 extinguishes the substantive right to claim refund if not made within six months—it does not merely bar the remedy. However, since the Board has discretionary power to remit overcharges anytime, and the High Court's direction fell within that discretion, the Court did not interfere with the High Court's order while declaring the correct legal position.
The lawyer headnote and full judgment text are available to registered users.