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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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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