Unjust enrichment in refund claims fails where records show duty was not passed on to customers.

Refund claims are not barred by unjust enrichment where a Chartered Accountant's certificate and supporting records show that the duty incidence was not passed on to customers. Concurrent findings of the lower authorities accepted that the burden had not been transferred to buyers, and no contrary evidence was produced to rebut the certificate or those findings. On that basis, the doctrine of unjust enrichment was found inapplicable and the Revenue's challenge to the refund sanction failed.

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Issues: Whether the refund claim was hit by the doctrine of unjust enrichment.

Analysis: The refund had been sanctioned on the basis of a Chartered Accountant's certificate and supporting records showing that the duty burden had not been passed on to the ultimate customers. Both the lower authorities recorded concurrent findings that the incidence of duty was not transferred to buyers, and there was no contrary evidence to displace the certificate or the factual findings.

Conclusion: The doctrine of unjust enrichment was held not applicable, and the Revenue's challenge to the refund sanction failed.

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