https://www.taxtmi.com/caselaws?id=352458 The Tribunal allowed the appeal, holding that the refund claim dismissal on limitation grounds was unsustainable. It ruled that the duty payment during investigation was a deposit, not subject to the limitation period, and exempt from unjust enrichment principles. The appellant was entitled to interest on the delayed refund, following precedents for interest entitlement from the date of refund application until granted. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352458 The Tribunal allowed the appeal, holding that the refund claim dismissal on limitation grounds was unsustainable. It ruled that the duty payment during investigation was a deposit, not subject to the limitation period, and exempt from unjust enrichment principles. The appellant was entitled to interest on the delayed refund, following precedents for interest entitlement from the date of refund application until granted. Case-Laws Customs Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352458