Refund of duty - Principles of unjust enrichment - appellant has ...

Appellant Granted Customs Duty Refund Due to Unjust Enrichment; Duty Recorded as Receivables, Not Manufacturing Costs.

February 14, 2019

Case Laws Customs AT

Refund of duty - Principles of unjust enrichment - appellant has not included customs duty element (CVD and SAD) on the goods imported in the cost of their manufacture and has only accounted for them as amounts receivable in their books of accounts - appellant has not passed on the burden of customs duty - refund allowed.

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Refund of duty - Principles of unjust enrichment - appellant has ...

Appellant Granted Customs Duty Refund Due to Unjust Enrichment; Duty Recorded as Receivables, Not Manufacturing Costs.

February 14, 2019

Case Laws Customs AT

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