https://www.taxtmi.com/caselaws?id=787462 The article addresses recovery and refund of differential customs duty where the importer paid during a DRI inquiry and sought closure. It holds that the payment was voluntary, invoking estoppel by conduct to deny later protest; the 2019 notification amends prior rules and operates prospectively only; collection following the petitioner's payment and request for closure did not require a separate pre-collection show-cause in the factual matrix; a refund claim fails where the claimant cannot prove absence of unjust enrichment. Operative effect: no refund entitlement given voluntary payment, prospective amendment, estoppel, and lack of proof against unjust enrichment. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787462 The article addresses recovery and refund of differential customs duty where the importer paid during a DRI inquiry and sought closure. It holds that the payment was voluntary, invoking estoppel by conduct to deny later protest; the 2019 notification amends prior rules and operates prospectively only; collection following the petitioner's payment and request for closure did not require a separate pre-collection show-cause in the factual matrix; a refund claim fails where the claimant cannot prove absence of unjust enrichment. Operative effect: no refund entitlement given voluntary payment, prospective amendment, estoppel, and lack of proof against unjust enrichment. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787462