Encashment of guarantees

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
  2025 INSC 73319 May 2025Allowed

  1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply to…