Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
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