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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Refund claim of SAD paid - unjust enrichment - In the revised ...


Refund Claim Allowed for SAD as Revised Balance Sheet Shows Payment from Own Funds, No Unjust Enrichment Found.

March 23, 2016

Case Laws     Customs     AT

Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the appellant had paid the entire amount from their pocket on which refund is claimed - Refund allowed - AT

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