Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded

Sky Airways Vs Commissioner of Customs (CESTAT Delhi) Customs Duty Paid Voluntarily During Investigation cannot be claimed as refund when CESTAT remanded the matter for a fresh adjudication The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating that the amount deposited voluntarily during the investigation cannot not be treated as an amount towards the pre-deposit and refunded as the same was appropriated...