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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of excess paid duty - unjust enrichment - There is no ...


Appellant Wins Refund: No Evidence from Department to Counter Chartered Accountant's Certificate, Higher Duty Set Aside.

May 20, 2019

Case Laws     Customs     AT

Refund of excess paid duty - unjust enrichment - There is no evidence by the Department to rebut the certificate given by the appellant’s Chartered Accountant. Otherwise also the higher duty as was assessed provisionally stands already set aside - Refund allowed.

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