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

Refund Claim for Special Additional Duty Approved; No Unjust Enrichment as Duty Listed as Receivable in Balance Sheet.

December 15, 2015

Case Laws Customs AT

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

Refund Claim for Special Additional Duty Approved; No Unjust Enrichment as Duty Listed as Receivable in Balance Sheet.

December 15, 2015

Case Laws Customs AT

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