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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Refund - unjust enrichment - Mere production of copy of ledger ...

Case Laws     Customs

January 24, 2016

Refund - unjust enrichment - Mere production of copy of ledger account showing refund amount as customs duty paid under protest is not sufficient to establish that they have not passed on the burden of duty to their customers. - AT

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