Refund of duty - principles of unjust enrichment - there was no ...
Court Quashes Order for Duty Refund Due to Lack of End-User; Invalidates Deposit into Consumer Fund.
February 24, 2020
Case Laws Customs HC
Refund of duty - principles of unjust enrichment - there was no end-user or customer in the instant case - The authorities in uncanny avoidance to deal with this aspect has rendered the order vitiated and, therefore, decision of the authority qua depositing the amount into the consumer fund is required to be deprecated, quashed and set aside. - HC
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