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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Claim of refund of excess interest paid - The payment of excess ...

January 12, 2016

Case Laws     Customs     AT

Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust enrichment is not attracted as the excess payment made is in the nature of deposit. - refund allowed - AT

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