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Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

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

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