https://www.taxtmi.com/caselaws?id=247128 Refund arising from provisional assessment and deposits made during pending customs proceedings was treated as a refund of a deposit or pre-deposit, not as a duty payment for unjust enrichment purposes. For the period before insertion of the unjust enrichment clause in section 18 of the Customs Act, the importer's deposit retained its original character, and later appropriation could not by itself convert it into duty. On that basis, unjust enrichment did not bar the refund, and the importer was entitled to return of the disputed amount. en-us Fri, 11 Apr 2014 00:00:00 +0530 Thu, 18 Jun 2015 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247128 Refund arising from provisional assessment and deposits made during pending customs proceedings was treated as a refund of a deposit or pre-deposit, not as a duty payment for unjust enrichment purposes. For the period before insertion of the unjust enrichment clause in section 18 of the Customs Act, the importer's deposit retained its original character, and later appropriation could not by itself convert it into duty. On that basis, unjust enrichment did not bar the refund, and the importer was entitled to return of the disputed amount. Case-Laws Customs Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247128