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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Refund - unjust enrichment - there is a lapse of two to seven ...


Refund Claim for Unjust Enrichment: Delay in Posting Vouchers vs. Duty Payments Not Affected by Unjust Enrichment.

December 6, 2019

Case Laws     Customs     AT

Refund - unjust enrichment - there is a lapse of two to seven months in posting the general voucher vis-a-vis the payments made as duty is only an assumption and the balance sheet as on 31.3.2016 very clearly shows these amounts as receivables under current assets from the department and that this was an ample proof that the application for refund is not hit by unjust enrichment.

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