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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Denial of refund claim - SAD - Unjust enrichment - The balance ...

Case Laws     Customs

December 15, 2015

Denial of refund claim - SAD - Unjust enrichment - The balance sheet shows the amount of 4% SAD as receivable under the asset category. Under the circumstances, it cannot be said that the 4% SAD has been passed on to the consumer. The bar of unjust enrichment will not be applicable - AT

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