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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund claim - export of goods - they had received remittance in ...


Export Refund Approved: Appellant Wins Case on Unjust Enrichment; No Export Duty Passed to Customers.

March 3, 2020

Case Laws     Customs     AT

Refund claim - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - refund allowed - AT

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