MEKOTEX (PVT.) LTD., KARACHI versus CHAIRMAN, APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX, KARACHI
Under the Contract Contract Contract Act (72 of 1872 of IX), clearing of imported goods without the exception of section imported72 duties and taxes, such duties and tax refunds were claimed after 21 months under notification where the law. Or, under the error of fact, one party paid some money to another party, including the Government of the Department, which was not by law or contract or in any other way, then in accordance with Section 72 of the Contract Act 1872. It has to be paid where the tax was due and payable by an importer / exporter and due to ignorance / mistake / misunderstanding If the surplus was paid or was more than what was actually due and was payable, then the maximum refund must be claimed within six months where duty and tax is collected and charged. Was never payable, then section 33 of the Customs Act 1969 has no application and refunds can be sought for more than six months.
Related judgments — Karachi High Court Sindh, 2009
