Double payment of amount of customs duty is only deposit hence time limit for refund doesn’t apply

Yazaki India Private Limited Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that double payment of amount of customs duty is only a deposit with government and hence question of applying limitation under section 27 of the Customs Act would not arise. Accordingly, order is set aside and appeal is allowed. Facts- The appellants imported insulating fittings falling under Customs Tariff Heading (CTH) 8547 by filing Bill of Entry dated 28.12.2018 and 29.12.2018 and paid applicable duties of customs relating to aforesaid two B/Es, before clearance of the goods from Customs control. I...