https://www.taxtmi.com/caselaws?id=353332 The Tribunal allowed the appeal against the dismissal of the refund claim for duty paid on imported goods, specifically safety devices. The Tribunal held that the duty paid during investigation was a deposit and not subject to the limitation period for filing refund claims. It was determined that the amount was paid under protest, exempting it from the time limit. Additionally, the Tribunal ruled that the doctrine of unjust enrichment did not apply to the deposits made during the investigation. Interest on the delayed refund was granted in accordance with legal precedents. en-us Thu, 03 Aug 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353332 The Tribunal allowed the appeal against the dismissal of the refund claim for duty paid on imported goods, specifically safety devices. The Tribunal held that the duty paid during investigation was a deposit and not subject to the limitation period for filing refund claims. It was determined that the amount was paid under protest, exempting it from the time limit. Additionally, the Tribunal ruled that the doctrine of unjust enrichment did not apply to the deposits made during the investigation. Interest on the delayed refund was granted in accordance with legal precedents. Case-Laws Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353332