https://www.taxtmi.com/caselaws?id=795674 Refund of an investigation deposit depends on proof of payment and whether the amount was appropriated towards a surviving duty liability. Departmental records showing that demand drafts were credited to the customs account establish payment, so absence of an original challan alone does not defeat the refund claim. Where the show-cause notice and adjudication order did not appropriate the deposit, and the related duty demand was later set aside, the unappropriated amount becomes returnable under the refund framework and applicable Board guidance, notwithstanding that a penalty may remain. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795674 Refund of an investigation deposit depends on proof of payment and whether the amount was appropriated towards a surviving duty liability. Departmental records showing that demand drafts were credited to the customs account establish payment, so absence of an original challan alone does not defeat the refund claim. Where the show-cause notice and adjudication order did not appropriate the deposit, and the related duty demand was later set aside, the unappropriated amount becomes returnable under the refund framework and applicable Board guidance, notwithstanding that a penalty may remain. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795674