Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to point out any evidence which may indicate that the burden was passed on by the respondent - Refund allowed by tribunal cannot be said to be perverse. - HC
Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to point out any evidence which may indicate that the burden was passed on by the respondent - Refund allowed by tribunal cannot be said to be perverse. - HC
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