Customs and Excise - Customs Duties - Paid and lawfully retained - Entitlement to refund later arising under statute - Duty refunded on granting of Commercial Tariff Concession Order - Whether interest payable from the date of application for a Commercial Tariff Concession Order or from the date the Commercial Tariff Concession Order was made.
Judgments and Orders - Inclusion of interest in sum for which judgment given - Whether s 51A(1) of the Federal Court of Australia Act 1976 (Cth) applicable.
Restitution - Interest on moneys received under statutory right to refund - Whether there is a right independent of statute to recover interest where defendant has been unjustly enriched by use of plaintiff's money - Whether interest payable from date of application for Commercial Tariff Concession Order.
Acts Interpretation Act 1901 (Cth), s 8.
Customs Act 1903 (Cth), s 163, Part XVA, ss 269C, 269N.
Customs Tariff Act 1987 (Cth), Pt III Sched 4.
Customs Regulations (Cth), regs 126(f), 127(1), 128, 128A.
Federal Court of Australia Act 1976 (Cth), s 51A.