TMI BlogTest of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section...Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of test of unjust enrichment to the duty and interest element but not to differential fine or penalty. - Refund allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|