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HomeIndirect TaxesCESTAT Allows Refund of Extra Duty Deposit Paid Through Promoter Loan

CESTAT Allows Refund of Extra Duty Deposit Paid Through Promoter Loan

Indirect Taxes

Published on

By Mariya Paliwala
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The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of Extra Duty Deposit (EDD) cannot be denied on the ground of unjust enrichment merely because the importer had borrowed funds from its promoter company for payment of customs duty.  The bench of Sanjiv Srivastava (Technical Member), observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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