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2014 (11) TMI 234 - AT - CustomsDenial of refund claim - Unjust enrichment - Held that:- If it is observed that bar of unjust enrichment is applicable then also the appellant has discharged their burden to prove that duty incidence has not been passed on the buyer as they have been able to produce Chartered Accountants certificate to that effect and shown the revenue deposit as receivable from the customs. Therefore, without going into the merits, I hold that they have passed the bar of unjust enrichment. Therefore, they are entitled for refund claim - Decided in favour of Assessee.
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