https://www.taxtmi.com/highlights?id=98130 An amount paid during investigation was treated as a refundable deposit, not a voluntary duty payment, because the assessee had consistently disputed liability and the payment was made under a mistaken impression at the insistence of Revenue. Once the proceedings were dropped, the Tribunal held that refund of the investigation deposit carried interest as a matter of course. Applying its earlier authorities, it further held that interest was payable at 12% from the date of deposit until refund, and the denial of interest was set aside. en-us Fri, 27 Mar 2026 08:52:56 +0530 Fri, 27 Mar 2026 08:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98130 An amount paid during investigation was treated as a refundable deposit, not a voluntary duty payment, because the assessee had consistently disputed liability and the payment was made under a mistaken impression at the insistence of Revenue. Once the proceedings were dropped, the Tribunal held that refund of the investigation deposit carried interest as a matter of course. Applying its earlier authorities, it further held that interest was payable at 12% from the date of deposit until refund, and the denial of interest was set aside. Highlights Customs Fri, 27 Mar 2026 08:52:56 +0530 https://www.taxtmi.com/highlights?id=98130