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]

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan AdFree

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹599 + GST for 1 year

Subscribe Now

Nirma Ltd vs C.C.-Jamnagar(prev)

Counsel for Appellant:   Shri P P Jadeja

Counsel for Respondent:   Shri Vinod Lukose


Related Stories