https://www.taxtmi.com/caselaws?id=282313 The High Court upheld the Tribunal's decision that the amount recovered through refund appropriation was considered a pre-deposit, not duty, under the Customs Act. The respondent was not required to file a refund claim under section 27, as the amount was deemed a pre-deposit. The principle of unjust enrichment did not apply. The Department was directed to refund the amount with 12% interest from a specified date, a decision upheld by the High Court. The appeal was dismissed, with no substantial legal questions identified for review. en-us Thu, 13 Sep 2012 00:00:00 +0530 Fri, 02 Aug 2019 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282313 The High Court upheld the Tribunal's decision that the amount recovered through refund appropriation was considered a pre-deposit, not duty, under the Customs Act. The respondent was not required to file a refund claim under section 27, as the amount was deemed a pre-deposit. The principle of unjust enrichment did not apply. The Department was directed to refund the amount with 12% interest from a specified date, a decision upheld by the High Court. The appeal was dismissed, with no substantial legal questions identified for review. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282313