Court :
Tri.-Chennai
Brief :
Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.
Citation :
Design Classics Exports (P) Ltd. Vs. Commissioner of Custom
(2004) 172 E.L.T 423 (Tri.-Chennai)
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)