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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Denial of refund claim - Finalization of provisional assessment ...


Refund Claim Denied: Unjust Enrichment Doctrine Not Applicable to Section 18 Before July 13, 2006 Amendment.

May 25, 2015

Case Laws     Customs     HC

Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund claim under Section 18 - HC

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