Unjust enrichment in refund claims fails when records and certificate show excess duty was not passed on to customers.

A refund claim is not barred by unjust enrichment where the assessee substantiates, through books of account, invoices and a Chartered Accountant's certificate, that excess duty was not passed on to customers. Mere doubt about the certificate is insufficient when the evidence addresses the passing-on issue and satisfies the applicable precedent. The rejection of the refund claim was therefore not justified, and the refund was payable to the assessee.

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Issues: Whether the refund claim was barred on the ground of unjust enrichment where the assessee produced a Chartered Accountant's certificate to show that the excess duty had not been passed on to customers.

Analysis: The evidence showed, on verification of the books of account and invoices, that the excess duty paid had not been passed on to the customers. The objection based on unjust enrichment could not be sustained merely by doubting the Chartered Accountant's certificate, particularly when the evidence addressed the passing-on issue and met the requirement applied in the relevant precedent.

Conclusion: The rejection of the refund claim was not justified and the refund was payable to the assessee.

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