https://www.taxtmi.com/caselaws?id=43554 A pre-deposit made under Section 129E of the Customs Act, 1962 for filing an appeal is not payment of duty but a security deposit linked to the appeal process. Section 27, which governs refund of duty paid or borne pursuant to assessment, therefore does not apply to such a deposit. Where the appeal succeeds, the amount retained by the customs authorities remains refundable in restitution, and the refund claim is maintainable. The Court directed refund of the pre-deposit and rejected the objection based on the proviso to Section 27. en-us Tue, 24 Nov 1992 00:00:00 +0530 Tue, 07 Jul 2020 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43554 A pre-deposit made under Section 129E of the Customs Act, 1962 for filing an appeal is not payment of duty but a security deposit linked to the appeal process. Section 27, which governs refund of duty paid or borne pursuant to assessment, therefore does not apply to such a deposit. Where the appeal succeeds, the amount retained by the customs authorities remains refundable in restitution, and the refund claim is maintainable. The Court directed refund of the pre-deposit and rejected the objection based on the proviso to Section 27. Case-Laws Customs Tue, 24 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43554