https://www.taxtmi.com/caselaws?id=121101 The Tribunal upheld the decision granting the refund of the 1% Extra Duty Deposit (EDD) paid by the importers, determining that it was a deposit rather than Customs duty. The doctrine of unjust enrichment was deemed inapplicable, as the deposit was refundable and not passed on to buyers. The Tribunal affirmed the Commissioner (Appeals) decision, clarifying the distinction between duty and deposit, thereby ensuring the importers received the rightful refund. The appeal by the Revenue was dismissed, confirming the correctness of the refund entitlement. en-us Fri, 05 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121101 The Tribunal upheld the decision granting the refund of the 1% Extra Duty Deposit (EDD) paid by the importers, determining that it was a deposit rather than Customs duty. The doctrine of unjust enrichment was deemed inapplicable, as the deposit was refundable and not passed on to buyers. The Tribunal affirmed the Commissioner (Appeals) decision, clarifying the distinction between duty and deposit, thereby ensuring the importers received the rightful refund. The appeal by the Revenue was dismissed, confirming the correctness of the refund entitlement. Case-Laws Customs Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121101