https://www.taxtmi.com/caselaws?id=791613 A refund claim for Extra Duty Deposit was found not barred by limitation because the relevant Bill of Entry had been finally assessed within the one-year refund framework. The tribunal also held that unjust enrichment did not apply where the importer's books showed the amount as recoverable from customs and the deposit was supported by a loan from the promoter company with repayment evidence; the contrary finding rested on an incorrect financial year. As the refund was admissible to the claimant, credit to the Consumer Welfare Fund did not survive, and interest was payable on the delayed refund. The appeal succeeded and the transfer order was set aside. en-us Wed, 13 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791613 A refund claim for Extra Duty Deposit was found not barred by limitation because the relevant Bill of Entry had been finally assessed within the one-year refund framework. The tribunal also held that unjust enrichment did not apply where the importer's books showed the amount as recoverable from customs and the deposit was supported by a loan from the promoter company with repayment evidence; the contrary finding rested on an incorrect financial year. As the refund was admissible to the claimant, credit to the Consumer Welfare Fund did not survive, and interest was payable on the delayed refund. The appeal succeeded and the transfer order was set aside. Case-Laws Customs Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791613