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Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
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