Denial of refund claim - unjust enrichment - once it is ...

Customs

December 2, 2015

Denial of refund claim - unjust enrichment - once it is established from the books of account of the appellant that the amount of Revenue deposit has been undisputedly shown as deposit with government authorities under the head of loans and advances in the balance sheet it is sufficient to conclude that the incidence of said revenue deposit has not been passed on to any other person - AT

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Denial of refund claim - unjust enrichment - once it is ...

Customs

December 2, 2015

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