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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Refund of SAD - As regards unjust enrichment Board itself has ...

Case Laws     Customs

December 4, 2019

Refund of SAD - As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. - It is well settled that Revenue cannot argue against the Board’s Circular which are in favour of the assessee.

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