Provisional custom duty paid by Assessee cannot be treated as deposit

Nirma Ltd Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad)

CESTAT carefully considered the submissions made by both the sides and perused the records. The issue involved in the present case is that whether the amount for which the refund claim was sought for by the appellant is deposit or duty and accordingly, whether the refund is governed by Section 27 of the Customs Act or otherwise.

The amount of Rs.16,39,458/- which the appellant is claiming as deposit was clearly paid as differential custom

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