https://www.taxtmi.com/caselaws?id=795674 An investigation deposit recorded in departmental accounts may support a customs refund claim even without the original challan, where payment into the Government account is otherwise established. The notes state that a deposit not proposed for appropriation in the show-cause notice or appropriated in the adjudication order becomes returnable when the connected duty demand is set aside on appeal. They further identify the applicable refund framework and Board circular as governing deposits made during investigation. 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 An investigation deposit recorded in departmental accounts may support a customs refund claim even without the original challan, where payment into the Government account is otherwise established. The notes state that a deposit not proposed for appropriation in the show-cause notice or appropriated in the adjudication order becomes returnable when the connected duty demand is set aside on appeal. They further identify the applicable refund framework and Board circular as governing deposits made during investigation. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795674