Home Case Index All Cases Customs Customs + SCH Customs - 2023 (9) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1396 - SCH - CustomsRefund of deposit made at the time of provisional clearance of the goods - applicability of principles of unjust enrichment - HELD THAT:- This Court considered an identical question in Commissioner of Customs v. Hindustan Zinc Limited Through its Managing Director [2023 (9) TMI 1302 - SUPREME COURT]. The Court had in that case ruled that the judgment in Commissioner of Central Excise, Mumbai-II v. Allied Photographics India Ltd. [2004 (3) TMI 63 - SUPREME COURT] and the earlier judgment in Commissioner of Customs, New Delhi v. M/s. Oriental Exports, New Delhi [2006 (4) TMI 501 - SUPREME COURT], were applicable and binding. The revenue’s appeal must therefore be rejected - Appeal dismissed.
|