Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]

By Taxscan Team - On January 18, 2022 9:00 am - 2 mins read

Provision - Time limit - Unjust enrichment - Refund - Deposit - Provisional assessment - Security - Customs Act - CESTAT - Taxscan

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that provision of time limit, unjust enrichment applicable on Refund of deposit made on provisional assessment as security to bond executed under Customs Act, 1962. The appellant, Nirma Ltd. imported a consignment of 51,723 MT Indonesian Coal and filed Bill of Entry…

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