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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Refund claim - Cess - unjust enrichment - The amount realized ...

Customs

August 11, 2017

Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

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  10. Appellant's refunds of interest, paid as per the provision of Sec. 61(2) of the Customs Act, 1962, will not be hit by the doctrine of unjust enrichment - AT

 

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