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2018 (8) TMI 1698 - AT - CustomsRefund of Revenue Deposit - rejection on the ground of unjust enrichment - provisional assessment - Held that:- The provisional assessment was finalized after 14.07.2006. The doctrine of unjust enrichment will apply in the appellant’s case, more so in this case of refund of revenue deposit. As the appellants have reflected the amount in the balance sheet on the asset side as amount receivables from the revenue department and they have also explained the reason for less claim being made which has escaped the attention of the Court below leading to erroneous observation on the Chartered Accountant certificate and refund claim - appellant is entitled to refund. Refund allowed - appeal allowed - decided in favor of appellant.
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