Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT....