Refund - burden of proof – Where a person claims refund of fine ...
Individuals Seeking Fine Refunds Must Prove Their Case; No Presumption of Financial Burden Transfer Exists.
September 13, 2012
Case Laws Customs AT
Refund - burden of proof – Where a person claims refund of fine or penalty, there can be no presumption that he has passed on this incidence to any other person - AT
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