https://www.taxtmi.com/caselaws?id=200845 Advance customs duty deposited before export remains the depositor's money to the extent it is not actually appropriated against duty on exported goods; an unappropriated balance does not vest in the Government and is refundable on an implied obligation to repay. The statutory refund bar and time limit under Section 40 of the Sea Customs Act apply to duties actually levied, paid, or appropriated, not to a mere advance deposit left unapplied. On that reasoning, the refund claim was maintainable in the chosen forum and was not barred by the Act. en-us Tue, 29 Jan 1957 00:00:00 +0530 Tue, 08 May 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200845 Advance customs duty deposited before export remains the depositor's money to the extent it is not actually appropriated against duty on exported goods; an unappropriated balance does not vest in the Government and is refundable on an implied obligation to repay. The statutory refund bar and time limit under Section 40 of the Sea Customs Act apply to duties actually levied, paid, or appropriated, not to a mere advance deposit left unapplied. On that reasoning, the refund claim was maintainable in the chosen forum and was not barred by the Act. Case-Laws Customs Tue, 29 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200845