In Brief
Vedanta Ltd paid customs duty in advance for export goods that were subsequently short shipped. The company sought a refund of the excess duty paid, but the Customs Commissioner denied it, claiming the refund application was filed beyond the prescribed timeframe under Section 27 of the Customs Act, 1962. The Supreme Court held that Section 27 does not apply on its plain language to this fact pattern and ordered the respondent to refund the excess customs duty within four weeks, thereby protecting the petitioner's right to recover wrongfully paid duty.
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