Refund claim - unjust enrichment - Validity of CA certificate - ...

Customs

January 11, 2020

Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present position is relevant for which neither any CA certificate was produced nor any books of account - Therefore, in absence of providing books of account by the appellant, the aspect of unjust-enrichment is not established.

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Refund claim - unjust enrichment - Validity of CA certificate - ...

Customs

January 11, 2020

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