The assessee has paid provisional duty which gets reduced on ...

No refund application needed for reduced provisional duty; unjust enrichment rule u/s 27(2) not applicable.

March 26, 2015

Case Laws Customs HC

The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and therefore, sub-Section (2) relating to unjust enrichment is not applicable. - HC

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The assessee has paid provisional duty which gets reduced on ...

No refund application needed for reduced provisional duty; unjust enrichment rule u/s 27(2) not applicable.

March 26, 2015

Case Laws Customs HC

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