Unjust Enrichment
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)
Held by the Tribunal that the doctrine of Unjust Enrichment under section 27 of the Custom Act did not apply to the claim for refund of import duty on capital goods.
CA. Shikha
Published in Custom
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