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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Seeking reimbursement / refund of “Amount paid twice” - The ...

Case Laws     Customs

February 12, 2021

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

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