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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Claim of Refund of duty paid after finalization of provisional ...


Refund Claim for Duty Paid on Provisional Assessment Not Subject to Unjust Enrichment Doctrine Before July 14, 2006 Amendment.

January 27, 2016

Case Laws     Customs     AT

Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates to the period prior to amendment in Section 18 of the Customs Act, 1962 i.e. 14.07.2006 - AT

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