PRINCIPAL APPRAISER(EXPORTS) vs EASAJEE TAYABALLY KAPASI

The Supreme Court examined the applicability of Sections 27 and 131 of the Customs Act, 1962, in the context of a refund claim for enhanced export duty on coir yarn. The Court held that the respondent was entitled to a refund of Rs.4,444.96 as the duty paid exceeded the applicable rate at the time of export, thus affirming the Kerala High Court's decision. The judgment clarified the interpretation of 'entry outwards' and the conditions under which a refund can be claimed under the Act.