Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Customs refund of an investigation deposit may be claimed under the statutory refund mechanism where departmental records establish that the amount was credited to the Government account. The discussion distinguishes such a deposit from appellate pre-deposits governed by separate provisions on refund following an appellate order. It explains that loss or non-availability of the original challan need not defeat a refund claim when the departmental C.B.R. Sheet verifies payment. Where the deposit was not appropriated and the underlying customs duty demand was set aside, the deposit is treated as refundable and the refund claim should be processed in accordance with law.
Customs refund of an investigation deposit may be claimed under the statutory refund mechanism where departmental records establish that the amount was credited to the Government account. The discussion distinguishes such a deposit from appellate pre-deposits governed by separate provisions on refund following an appellate order. It explains that loss or non-availability of the original challan need not defeat a refund claim when the departmental C.B.R. Sheet verifies payment. Where the deposit was not appropriated and the underlying customs duty demand was set aside, the deposit is treated as refundable and the refund claim should be processed in accordance with law.
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