https://www.taxtmi.com/caselaws?id=124066 Refund entitlement depended on the character of the amount deposited after adjudication and before disposal of the appeal. The core question was whether the payment constituted a statutory pre-deposit under Section 35F of the Customs Act, 1962, rather than a voluntary deposit, because that classification would determine whether the refund claim was affected by unjust enrichment. The impugned order was set aside and the matter remanded to the original authority to examine the nature of the deposit and decide the refund issue afresh. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 25 Sep 2012 12:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124066 Refund entitlement depended on the character of the amount deposited after adjudication and before disposal of the appeal. The core question was whether the payment constituted a statutory pre-deposit under Section 35F of the Customs Act, 1962, rather than a voluntary deposit, because that classification would determine whether the refund claim was affected by unjust enrichment. The impugned order was set aside and the matter remanded to the original authority to examine the nature of the deposit and decide the refund issue afresh. Case-Laws Customs Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124066