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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund - The concept of unjust enrichment has a serious impact ...


Unjust Enrichment: Evaluate Refund Claims Individually, Avoid Automatic Rejection Without Proper Assessment by Revenue Authorities.

November 23, 2018

Case Laws     Customs     AT

Refund - The concept of unjust enrichment has a serious impact and has to be weighed carefully by the revenue and it cannot be an automatic choice for the revenue to reject every claim and credit / deposit the amount into ‘Consumer Welfare Fund’ under the guise of unjust enrichment.

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