2023 (9) TMI 1396 - SCH - Customs

Refund of deposit made at the time of provisional clearance of the goods - applicability of principles of unjust enrichment - HELD THAT - This Court considered an identical question in Commissioner of Customs v. Hindustan Zinc Limited Through its Managing Director 2023 (9) TMI 1302 - SUPREME COURT . The Court had in that case ruled that the judgment in Commissioner of Central Excise, Mumbai-II v. Allied Photographics India Ltd. 2004 (3) TMI 63 - SUPREME COURT and the earlier judgment in Commissioner of Customs, New Delhi v. M/s. Oriental Exports, New Delhi 2006 (4) TMI 501 - SUPREME COURT , were applicable and binding. The revenue s appeal must therefore be rejected - Appeal dismissed.

Summary

The Supreme Court of India granted leave in an appeal regarding the refundability of deposits made at the time of provisional clearance of goods and the application of the principle of unjust enrichment. The Court ruled in favor of the respondent based on previous judgments, dismissing the revenue's appeal.