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2017 (1) TMI 281 - AT - CustomsUnjust enrichment - refund of ADD, amount transferred to the Consumer Welfare Fund in terms of Section 27 (2B) of the Customs Act, 1962 - Held that: - The Chartered Accountant has certified that no extra levy has been collected from the customers. He has also certified that the amount encashed in the shape of Bank Guarantee is reflected in the book of appellant as amounts recoverable from the Customs authorities. None of these have been disputed by the Revenue - the appellants have discharged the onus of unjust enrichment - appeal allowed - decided in favor of appellant.
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