Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. - AT
Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. - AT
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