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Customs - Highlights / Catch Notes

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Refund of pre-deposit - Unjust Enrichment - Amount credited to ...


Pre-Deposits Are Refundable: Challenging Unjust Enrichment and Ensuring Compliance with Circulars for Consumer Welfare Fund Credits.

June 22, 2021

Case Laws     Customs     AT

Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - The attempt to persuade us that this absurdity has been legislatively intended does not evoke resonance from us. It would not be wrong to posit that ‘predeposit’ is contingent not upon orders of the Tribunal but on carrying disputes to the Tribunal. - the competent authorities are directed to ensure compliance with circular - AT

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