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Customs - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Refund of the Coal cess - paid initially at the time of import ...


Refund Claim for Coal Cess Rejected Due to Unjust Enrichment Despite Clarification Indicating Non-Payability.

May 23, 2012

Case Laws     Customs     AT

Refund of the Coal cess - paid initially at the time of import which subsequently has been clarified to be not payable - refund rejected on the ground of unjust enrichment. - AT

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