Refund claim - Cess - unjust enrichment - The amount realized ...
Refund Claim on Cess Not Subject to Unjust Enrichment: Aligns with Customs Tax Regulations and Case Laws.
August 11, 2017
Case Laws Customs AT
Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment
View Source