Refund Claim for Special Additional Duty Approved; No Unjust Enrichment as Duty Listed as Receivable in Balance Sheet.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of refund claim - SAD - Unjust enrichment - The balance sheet shows the amount of 4% SAD as receivable under the asset category. Under the circumstances, it cannot be said that the 4% SAD has been passed on to the consumer. The bar of unjust enrichment will not be applicable - AT....