Export Refund Approved: Appellant Wins Case on Unjust Enrichment; No Export Duty Passed to Customers.

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 - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - refund allowed - AT....