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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund - When the adjudicating authority has transferred the ...


Case Remanded: Appellate Authority Must Evaluate Unjust Enrichment in Refund Transfer to Consumer Welfare Fund.

November 20, 2015

Case Laws     Customs     AT

Refund - When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate authority has not even bothered to examine whether there was really unjust enrichment. - Matter remanded back - AT

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