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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund of amount deposited with Customs - unjust enrichment - ...


Appellant's Refund Claim Denied for Failing to Prove Payment Was Made on Their Own Account, Resulting in Unjust Enrichment.

February 10, 2020

Case Laws     Customs     AT

Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.

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