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Customs - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Denial of Refund claim - excess duty paid at the time of import ...


Refund Granted After Proving Excess Duty Didn't Affect Production Costs; Claimant Overcame Unjust Enrichment Barrier.

July 4, 2014

Case Laws     Customs     AT

Denial of Refund claim - excess duty paid at the time of import by them did not form part of the cost of production and they have passed the bar of unjust enrichment - refund allowed - AT

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