Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund - AT
Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
