Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Refund of duty – principle of unjust enrichment is not ...


Unjust Enrichment Principle Inapplicable to Customs Duty Interest and Redemption Fines Refunds.

September 19, 2013

Case Laws     Customs     AT

Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT

View Source

 


 

You may also like:

  1. Legal issues regarding the recovery of IGST/customs duty, interest, redemption fine, and penalty in connection with imports made under the Advance Authorization scheme....

  2. Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of...

  3. CESTAT ruled that in provisional assessment cases, adjustments of excess duty payments against shortfalls must be handled comprehensively. The tribunal determined that...

  4. Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

  5. Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the...

  6. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

  7. Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

  8. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

  9. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

  10. Redemption fine and duty imposed on seized vehicle - bonafide purchaser or Porsche Carrera car - The customs duty and redemption fine can be demanded from the person in...

  11. The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not...

  12. Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

  13. Non-imposition of redemption fine and penalty - Zero Duty EPCG Authorization - failure to fulfill the export obligation - when investigation started the respondent...

  14. Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of...

  15. As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be...

 

Quick Updates:Latest Updates