Refund of excess Customs duty paid - finalization of provisional ...
Shipping Corporation of India entitled to refund of excess customs duty; unjust enrichment doctrine not applicable.
November 12, 2019
Case Laws Customs AT
Refund of excess Customs duty paid - finalization of provisional assessment - unjust enrichment - the doctrine of unjust enrichment is not applicable in the present case because the Shipping Corporation of India is a Public Sector Undertaking.
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