https://www.taxtmi.com/caselaws?id=379796 The appeal was allowed, and the impugned order rejecting the refund claim for a security deposit made during provisional assessment was set aside. The court found the rejection unsustainable as the appellant had complied with payment requests and provided necessary documentation. The judge emphasized the importance of proper appreciation of facts and legal precedents, directing the refund of the security deposit with any consequential relief. The decision underscored the obligation to explain the allocation of collected amounts and refund unauthorized duty collections to the assessee. en-us Mon, 06 May 2019 00:00:00 +0530 Wed, 08 May 2019 00:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379796 The appeal was allowed, and the impugned order rejecting the refund claim for a security deposit made during provisional assessment was set aside. The court found the rejection unsustainable as the appellant had complied with payment requests and provided necessary documentation. The judge emphasized the importance of proper appreciation of facts and legal precedents, directing the refund of the security deposit with any consequential relief. The decision underscored the obligation to explain the allocation of collected amounts and refund unauthorized duty collections to the assessee. Case-Laws Customs Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379796