https://www.taxtmi.com/highlights?id=61459 Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is established that the amount for which refund was sought for by the appellant is not a deposit but it is a duty. Therefore, the refund is clearly governed by Section 27 of the Customs Act, 1962 therefore, all the provision of limitation and unjust enrichment, etc is clearly applicable. - AT en-us Sat, 15 Jan 2022 11:23:51 +0530 Sat, 15 Jan 2022 11:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61459 Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is established that the amount for which refund was sought for by the appellant is not a deposit but it is a duty. Therefore, the refund is clearly governed by Section 27 of the Customs Act, 1962 therefore, all the provision of limitation and unjust enrichment, etc is clearly applicable. - AT Highlights Customs Sat, 15 Jan 2022 11:23:51 +0530 https://www.taxtmi.com/highlights?id=61459