Denial of Refund claim - excess duty paid at the time of import...
Refund Granted After Proving Excess Duty Didn't Affect Production Costs; Claimant Overcame Unjust Enrichment Barrier.
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CustomsJuly 4, 2014Case LawsAT
Denial of Refund claim - excess duty paid at the time of import by them did not form part of the cost of production and they have passed the bar of unjust enrichment - refund allowed - AT