Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - refund allowed - AT
Refund claim - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - refund allowed - AT
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