Refund of Customs Duty paid - principles of unjust enrichment - ...

Case Laws Customs

April 27, 2022

Refund of Customs Duty paid - principles of unjust enrichment - expenditure written off while creating the entry as Receivable in the Balance Sheet - As soon as a particular amount is charged to expenditure, it is deemed to have been recovered in the shape of the price of the goods. In the instant case, by creating an entry for receivables and thereafter, creating an entry for provision in the ledgers, the appellant has nullified these entries. Consequently, the entire amount of duty paid is passed on as an expenditure to the profit and loss account. Thus the appellant has failed to discharge the burden of unjust enrichment. - AT

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Refund of Customs Duty paid - principles of unjust enrichment - ...

Case Laws Customs

April 27, 2022

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