Home Case Index All Cases Customs Customs + AT Customs - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1092 - AT - CustomsUnjust enrichment - refund of ADD - whether the rejection of refund claim on the ground of unjust enrichment of the amount becoming due as refund on finalization of provisional assessment is correct? - Held that: - the unjust enrichment doctrine can be invoked to deny the benefit to which a person is not otherwise entitled and further it was also held that this does not mean that in the absence of statutory provisions, a person can claim or retain undue benefit - In this case, there is a clear statutory provision which provides that he is entitled to refund. Further the concept of unjust enrichment was incorporated only on 13-7-2006. In the absence of any clear legislative intention emerging from the amendment that such an amendment would have retrospective effect. The rejection of refund claim on the ground of unjust enrichment is not correct - appeal allowed - decided in favor of appellant.
|