Customs Refund Claims: Unjust Enrichment Doctrine Inapplicable to Public Sector; Proof of Duty Incidence Required. https://www.taxtmi.com/highlights?id=57216 Refund claim - Principles of unjust enrichment - the proof that, the incidence of duty has not been passed on - State represents the people of the country. - No one can speak of the people being unjustly enriched - The doctrine of unjust enrichment is not applicable to the case of public sector undertakings - HC en-us Thu, 18 Mar 2021 14:21:11 +0530 Thu, 18 Mar 2021 14:21:47 +0530 TaxTMI RSS Generator Customs Refund Claims: Unjust Enrichment Doctrine Inapplicable to Public Sector; Proof of Duty Incidence Required. https://www.taxtmi.com/highlights?id=57216 Refund claim - Principles of unjust enrichment - the proof that, the incidence of duty has not been passed on - State represents the people of the country. - No one can speak of the people being unjustly enriched - The doctrine of unjust enrichment is not applicable to the case of public sector undertakings - HC Highlights Customs Thu, 18 Mar 2021 14:21:11 +0530 https://www.taxtmi.com/highlights?id=57216