Home Case Index All Cases Customs Customs + AT Customs - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 257 - AT - CustomsUnjust enrichment - Section 27(2) of the Customs Act, 1962 - Consumer Welfare Fund - Benefit under Project imports - Refund claim filed for refund of 2% security deposit - Circular No.89/95-Cus dated 09/08/1995 - Held that:- The payment of cash security was made in terms of the Board's circular and the circular makes it abundantly clear that it is only a cash security and not any other payment. If that be so, the provisions of Section 27(2) which applies to duty and interest thereon, does not apply to cash securities made. In favour of assessee
|