The Customs, Excise and Service Tax Appellate Tribunal, Mumbai Bench has held that refund of Anti-Dumping Duty (ADD) is mandatory when provisional duty is withdrawn, and authorities cannot deny such refund merely on the ground of unjust enrichment based on accounting treatment in financial statements. The bench of Dr. Suvendu Kumar Pati (Judicial Member) set…
HomeIndirect TaxesRefund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be...
Refund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be Presumed from Accounting Entries: CESTAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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