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2016 (7) TMI 357 - AT - CustomsRefund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Held that:- The main contention raised by the appellants is that the respondents did not furnish a Chartered Accountant Certificate to establish that the incidence of duty has not passed on. On examination of records, it is seen that this submission is factually incorrect. The respondents have furnished the Chartered Accountants Certificate dated 10-03-2012. Further, the Board Circulars adverted to by the Consultant appearing for respondent clearly states that refund claim can be made by the Steamer agent. - Refund allowed.
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