Unjust enrichment: - CBEC's Customs Manual 2023 - Customs

..... ed by an applicant is refundable to him or not. Further, the Assistant/Deputy Commissioner of Customs should go through the details of audited balance sheet and other related financial records, certificate of the Chartered Accountant etc., submitted .....

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Unjust enrichment - CBEC s Customs Manual 2023 - Customs

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..... ssued in a routine and casual manner thereby sanctioning the amount but crediting the same to the Consumer Welfare Fund without going through the factual details of the case and the due process as provided in the first proviso cannot be considered as .....

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Unjust enrichment - CBEC s Customs Manual 2023 - Customs

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