https://www.taxtmi.com/caselaws?id=433770 The Court allowed the appeal in favor of the petitioner, setting aside the rejection of the refund application for Extra Duty Deposit (EDD) by the respondents. The Court held that the EDD, being a deposit, is exempt from the principle of unjust enrichment. Despite a favorable appellate order, the respondents failed to process the refund application, wrongly considering it time-barred. The Court dismissed the limitation argument, directing the respondents to promptly process the refund request and consider any entitlement to interest as per the law. en-us Tue, 31 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433770 The Court allowed the appeal in favor of the petitioner, setting aside the rejection of the refund application for Extra Duty Deposit (EDD) by the respondents. The Court held that the EDD, being a deposit, is exempt from the principle of unjust enrichment. Despite a favorable appellate order, the respondents failed to process the refund application, wrongly considering it time-barred. The Court dismissed the limitation argument, directing the respondents to promptly process the refund request and consider any entitlement to interest as per the law. Case-Laws Customs Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433770