Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 764 - AT - CustomsRefund of excess Customs Duty paid - case of Revenue is that the Chartered Accountant has not verified that the excess amount paid has been shown in the accounts of the company as amount receivables - denial also on the ground of unjust enrichment - Held that:- On identical issue, this Tribunal in the case of Dream Logistics Co. India Pvt. Ltd. & others [2017 (10) TMI 709 - CESTAT BANGALORE] has allowed the appeals of the assessees, by holding that when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed - appeal allowed - decided in favor of appellant.
|