https://www.taxtmi.com/highlights?id=22028 Denial of refund claim - Unjust enrichment - refund claim has been made immediately and refund received within the financial year and therefore, question of showing it as expenditure would not arise at all. It cannot also be shown as receivable since the original adjudicating authority sanctioned the refund on 14/12/2012. - AT en-us Thu, 05 Mar 2015 11:06:34 +0530 Thu, 05 Mar 2015 11:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22028 Denial of refund claim - Unjust enrichment - refund claim has been made immediately and refund received within the financial year and therefore, question of showing it as expenditure would not arise at all. It cannot also be shown as receivable since the original adjudicating authority sanctioned the refund on 14/12/2012. - AT Highlights Customs Thu, 05 Mar 2015 11:06:34 +0530 https://www.taxtmi.com/highlights?id=22028