Seeking reimbursement / refund of “Amount paid twice” - The ...
Court Rules Against State Using Limitations Defense for Duplicate Payments; Refund Claim Not Under Customs Act Section 19.
February 12, 2021
Case Laws Customs HC
Seeking reimbursement / refund of “Amount paid twice” - The State is not expected to get itself unduly enriched by erroneous or forced or inadvertent payments of money made by its citizens. The State is not expected to bring in defence of limitation in respect of such payments resulting in unjust enrichment. The claim of the petitioner for refund of the dual payment, in the circumstances, would not fall within the ambit of Section 19 of the Customs Act. - HC
View Source