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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Rejection of refund of amount paid under protest - Unjust ...

Customs

March 28, 2016

Rejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - the incidence of duty has not been passed on is not contested by the Revenue - Refund allowed - AT

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  6. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

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