Court Grants Refund Due to Lack of Unjust Enrichment; Assessee Did Not Pass Duty to Others.

Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to allege unjust enrichment. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X