Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
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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TaxTMI 
TaxTMI 
of 4881 
