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Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Refund of pre-deposit - Unjust Enrichment - Amount credited to ...

Case Laws     Customs

June 22, 2021

Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - The attempt to persuade us that this absurdity has been legislatively intended does not evoke resonance from us. It would not be wrong to posit that ‘predeposit’ is contingent not upon orders of the Tribunal but on carrying disputes to the Tribunal. - the competent authorities are directed to ensure compliance with circular - AT

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