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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - When the refund ...


Refund Denied Due to Unjust Enrichment Despite Appellant's Timely Filing and Eligibility on Merits of Case.

December 18, 2015

Case Laws     Customs     AT

Denial of refund claim - Unjust enrichment - When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion would be that the appellant was clearly aware that by the time, the crude palm oil got processed and cleared; the actual duty suffered to them was known to them. More over in this case on merits also, the appellant was eligible for refund. - AT

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