Refund claim governed by unjust enrichment principles under ...

Duty refund denied for insufficient evidence of non-passing; Flawed orders set aside, assessee's case upheld.

Case Laws Customs

October 24, 2024

Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity.

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Refund claim governed by unjust enrichment principles under ...

Duty refund denied for insufficient evidence of non-passing; Flawed orders set aside, assessee's case upheld.

Case Laws Customs

October 24, 2024

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