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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Refund of duty – unjust enrichment - Chartered Accountant’s ...


Chartered Accountant's Certificate Not Conclusive Proof in Customs Duty Refund Cases; Relevant to Unjust Enrichment Claims.

September 23, 2013

Case Laws     Customs     AT

Refund of duty – unjust enrichment - Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though it could be one of the evidences with respect to such a claim - AT

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