https://www.taxtmi.com/caselaws?id=170589 The Commissioner (Appeals) allowed the refund claim, stating that in cases of short landing, the extra amount paid becomes a deposit, not duty, hence not subject to limitation or unjust enrichment. The revenue's appeal was rejected, and the refund claim was deemed legally available to the respondent. en-us Fri, 03 Sep 2010 00:00:00 +0530 Wed, 03 Jun 2015 11:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170589 The Commissioner (Appeals) allowed the refund claim, stating that in cases of short landing, the extra amount paid becomes a deposit, not duty, hence not subject to limitation or unjust enrichment. The revenue's appeal was rejected, and the refund claim was deemed legally available to the respondent. Case-Laws Customs Fri, 03 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170589