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2015 (10) TMI 2328 - AT - CustomsRejection of refund of duty – Provisional assessment under Section 18 – Burden of proof could not be proved – Appellant contends principal of unjust enrichment not applicable as refund claim is prior to amendment of Section 18 of Customs Act, 1962 – Certificate of Chartered Accountant produced as a proof – Revenue contends that it is an old case and documents were not produced to lower authorities - Matter should not be remanded – Held That:- Appellants should be given an opportunity to place the document before lower authorities in interest of justice – Matter remanded back.
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