GEEP FLASHLIGHT INDUSTRIES LTD. vs UNION OF INDIA AND ORS.

The Supreme Court held that Section 28 of the Customs Act, 1962 outlines three types of errors regarding duties: non-levy, short levy, and erroneous refund. The Court clarified that Section 131(5) does not impose any limitation on the Central Government's power to revise its own order of erroneous refund. It was determined that the limitation period for erroneous refund claims begins six months from the date of actual refund, not merely from the order granting refund. The appeal was dismissed, affirming the High Court's directive to raise objections before the Central Government.