TMI BlogSeeking refund of deposit - the amount is deposit or duty? - refund of security deposit during...Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is established that the amount for which refund was sought for by the appellant is not a deposit but it is a duty. Therefore, the refund is clearly governed by Section 27 of the Customs Act, 1962 therefore, all the provision of limitation and unjust enrichment, etc is clearly applicable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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