( 1 ) THIS is a first appeal arising out of a suit brought by the plaintiff-respondent for the recovery of Rs. 8,182/12/- due by the appellant on account of customs duties paid in advance for the export of goods out of India. It appears that the plaintiff dealt in mustard oil and wanted to export 1870 maunds of mustard oil to East Pakistan via "katihar. Under the rules a permit for export is issued only after a person desirous of exporting goods deposits the export duty payable on the commodity sought to be exported in advance. The plaintiff deposited Rs. 10,990/14/- at purnea in advance, as this was the amount of duty which would have been payable on 1870 maunds of mustard oil sought to be transported. The plaintiff then tried to get wagons for transport of oil but only two wagons could with difficulty be had and he was able to export only 513 maunds and 6 seers of mustard oil and after deducting the export duty on this amount of oil a sum of Rs. 8,182/12/- remained in deposit with the defendant-appellant. The plaintiff then sent letters to the officers of the Customs Department for the repayment of this excess amount. There was a protracted correspondence till u