Unjust enrichment

Court :
Bombay Tribunal

Brief :
Customs - Refund of differential duty paid on import of vessel subject to principles of unjust enrichment - Duty recoverable from Customs should be shown as current assets,

Citation :
CC, Mumbai Vs M/s Hind Offshore Pvt Ltd (Dated: November 4, 2008)

CC, Mumbai Vs M/s Hind Offshore Pvt Ltd (Dated: November 4, 2008) Customs - Refund of differential duty paid on import of vessel subject to principles of unjust enrichment - Duty recoverable from Customs should be shown as current assets, once it is shown as fixed assets duty stands passed on - When vessel is used for providing services with profit motive incidence of duty passed on indirectly through sale of service - Revenue's application for stay of refund order allowed : MUMBAI CESTAT

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Arbind Aggarwal

GST and Indirect Tax Adviser, Trainer

Hi all, Would be glad to help in the areas of my expertise that is GST and Indirect Taxation - compliance of procedures, legal opinions, litigation (drafting appeals, reply to notices), audit and management of Central Excise, Service Tax, Customs, EXIM Policy, VAT, CST and GST going forward etc. Always put origin ... Read more

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