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Customs - Highlights / Catch Notes

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Rebate claim - Export of goods through merchant exporter - ...

Case Laws     Customs

August 5, 2023

Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of rebate, the concept of unjust enrichment was foreign. There was, therefore, no reason why the rebate claims of the petitioner should not have been processed in accordance with the rule position and such claims be granted. - HC

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