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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Denial of refund claim - unjust enrichment - once it is ...


Refund Denial Upheld: Financial Records Show No Transfer of Revenue Deposit Burden, Negating Unjust Enrichment Claim.

December 2, 2015

Case Laws     Customs     AT

Denial of refund claim - unjust enrichment - once it is established from the books of account of the appellant that the amount of Revenue deposit has been undisputedly shown as deposit with government authorities under the head of loans and advances in the balance sheet it is sufficient to conclude that the incidence of said revenue deposit has not been passed on to any other person - AT

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