Refund of Additional Customs Duty Approved; Chartered Accountant's Certificate Disproves Unjust Enrichment Claims.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately - assessee has placed on record the C.A. Certificate falsifying the allegations of unjust enrichment. Same cannot be ignored - refund allowed.....