Home Case Index All Cases Customs Customs + HC Customs - 2008 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 156 - HC - CustomsWhether when the matter is covered by Section 9A of CTA, 1975, it being a self-contained provision, the doctrine of unjust enrichment doesn’t apply - SC in Sahakari Khand Udyog Mandal Limited V. CCEC held that even where the provisions of S. 11B do not apply, the doctrine of unjust enrichment can apply and, therefore, merely because the matter is covered by S. 9A, operation of doctrine of unjust enrichment may not be excluded – tribunal is directed to decide the issue in view of above decision
|