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2018 (10) TMI 569 - AT - CustomsRefund of anti-dumping duty paid - test of unjust-enrichment - Held that:- There is an adumbration of the test of unjust enrichment; to counter this, the balance sheets for the relevant years were also submitted - in the relevant years, appropriate provisions have been made indicating that the incidence of duty had been borne by the importers. With the invalidation of imposition of anti-dumping duty, the duty collected in consequence should not, in these circumstances, have been credited to the Consumer Welfare Fund but released in accordance with the provisions of section 27 of the Customs Act, 1962 - appeal allowed - decided in favor of assessee.
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