https://www.taxtmi.com/caselaws?id=376697 The Tribunal dismissed the appeal by the Commissioner of Customs, upholding the refund claim of the respondents based on the amount deposited during the investigation. The decision emphasized that once benefits surrendered by the respondents were treated as deposited amounts during investigations, the refund of the excess sum had to be granted. The judgment also highlighted previous cases where courts allowed refunds despite duty payment using DEPB, reinforcing the principle of granting refunds based on equitable considerations. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 21 Feb 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376697 The Tribunal dismissed the appeal by the Commissioner of Customs, upholding the refund claim of the respondents based on the amount deposited during the investigation. The decision emphasized that once benefits surrendered by the respondents were treated as deposited amounts during investigations, the refund of the excess sum had to be granted. The judgment also highlighted previous cases where courts allowed refunds despite duty payment using DEPB, reinforcing the principle of granting refunds based on equitable considerations. Case-Laws Customs Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376697