Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1282 - AT - CustomsRefund of excess duty paid - denial on the ground of unjust enrichment - Held that: - the rejection of chartered accountant certificate by the lower authorities seems to be erroneous as chartered accountant has clearly stated that the amount of 1,34,894/- has been shown as receivable in the year 2015-2016 due to finalization and that the said amount has not been recovered by the appellant from any person - refund allowed in cash - appeal allowed - decided in favor of appellant.
|