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Customs - Highlights / Catch Notes

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Refund claim - principles of unjust enrichment - There is no ...

Customs

January 30, 2024

Refund claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC

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