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Customs - Highlights / Catch Notes

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Rebate claim - Export of goods through merchant exporter - ...


Appellate Authority Rules Unjust Enrichment Inapplicable to Merchant Exporter Rebate Claims; Rebates Must Be Granted Per Rules.

August 5, 2023

Case Laws     Customs     HC

Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of rebate, the concept of unjust enrichment was foreign. There was, therefore, no reason why the rebate claims of the petitioner should not have been processed in accordance with the rule position and such claims be granted. - HC

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