Refund - Unjust enrichment - he records maintained did not ...

Case Laws Customs

April 8, 2015

Refund - Unjust enrichment - he records maintained did not reflect the duty paid on the raw materials as the amount due/receivable from the department. In the absence of such an evidence, an inference drawn by the Cost Accountant cannot be said to be reasonable rebuttal of the statutory presumption - refund denied - AT

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Refund - Unjust enrichment - he records maintained did not ...

Case Laws Customs

April 8, 2015

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