Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 261 - AT - CustomsRefund of Customs Duty - denial on the ground of unjust enrichment - Held that:- The Chartered Accountant has categorically stated that the amount of ₹ 1,28,979/- is excess of customs duty paid and not being passed on to any buyers - it is conclusively evidenced that the appellant had not passed on the amount to the buyers - appeal allowed - decided in favor of appellant.
|