Many times excess duty is paid to the Customs department.As per law, the government has to collect neither less duty nor more duty from any person than the legally due.If any excess duty is paid to the goverment than the same is refundable.Intrest is also paid if the refund of duty is delayed than the legally prescribed time.

Refund of customs duty is govrerned by the section 27 of the Customs Act 1962.