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Customs - Highlights / Catch Notes

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Refund of duty paid - principles of unjust enrichment - The ...

Customs

June 24, 2021

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

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  3. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

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