Refund claim - unjust enrichment - inalization of provisional ...

Refund Claim Challenged Due to Unjust Enrichment Despite Timing; Section 18(5) Principles Still Apply.

December 20, 2019

Case Laws Customs HC

Refund claim - unjust enrichment - inalization of provisional assessment - Merely because those applications for claim of refund were made prior to 13.07.2006, it cannot be said that, the import of sub-section (5) of Section 18 has become redundant especially in the context of unjust enrichment theory

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Refund claim - unjust enrichment - inalization of provisional ...

Refund Claim Challenged Due to Unjust Enrichment Despite Timing; Section 18(5) Principles Still Apply.

December 20, 2019

Case Laws Customs HC

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