Refund of duty paid - principles of unjust enrichment - The ...
Court Overturns Decision on Refund Due to Lack of Evidence on Unjust Enrichment Principle, Citing Insufficient Records.
June 24, 2021
Case Laws Customs AT
Refund of duty paid - principles of unjust enrichment - The Adjudicating Authority has very comfortably adopted the amount of refund claimed as the amount of duty passed on without demonstrating the specific amount, from the books or the Balance sheet. - The impugned order is not sustainable, is liable to be set aside - AT
View Source