https://www.taxtmi.com/caselaws?id=790872 A deposit made under a court's interim order is governed by that order, not by the ordinary refund machinery under the Customs Act. Where the order required refund forthwith with applicable interest if the appeal succeeded, the department could not re-characterise the deposit as duty or insist on a refund claim under Section 27 to defeat interest. The time limit in Section 27A could not override the judicial direction. The amount deposited during the appeal was therefore refundable with interest, and interest at 6% per annum was payable from the date of deposit until payment. en-us Mon, 27 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790872 A deposit made under a court's interim order is governed by that order, not by the ordinary refund machinery under the Customs Act. Where the order required refund forthwith with applicable interest if the appeal succeeded, the department could not re-characterise the deposit as duty or insist on a refund claim under Section 27 to defeat interest. The time limit in Section 27A could not override the judicial direction. The amount deposited during the appeal was therefore refundable with interest, and interest at 6% per annum was payable from the date of deposit until payment. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790872