Synergy Steels Ltd.

The appellant filed a refund claim for excess duty paid beyond one year from the date of reassessment. However, the court held that the authorities were obligated to refund the excess amount recovered from the appellant based on the reassessment. The court cited a judgment stating that the production of an assessment order is not necessary for claiming a refund under Section 27 of the Customs Act. The date of the refund claim was considered to be the date when the prayer for reassessment and refund was made. The appellant had paid the excess amount due to an error in the EDI system, and the authorities were duty-bound to refund the ascertained amount. The authorities' decision that the refund claim was time-barred was deemed incorrect. As a result, the appeal was allowed.