Unjust enrichment barred cash refund of import cess where the importer failed to prove the burden was not passed on.

Refund of cess collected on import was treated as subject to the doctrine of unjust enrichment because the levy arose on the taxable event of import and was in substance akin to customs duty. Cash refund was denied where the importer could not satisfactorily show that the burden had not been passed on to others. A Chartered Accountant's certificate was held inadequate because it did not explain the basis of certification. The claimant bears the burden of proving non-passing of incidence, and failure to discharge that burden results in denial of cash refund.

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Issues: Whether the refund of cess collected on import was barred by unjust enrichment and therefore could not be paid in cash to the importer.

Analysis: The cess was levied on the taxable event of import and was treated as customs duty in substance. The refund claim was rejected in cash because the burden was not satisfactorily shown to have remained with the importer. The Chartered Accountant's certificate was found inadequate, as it did not disclose the basis of certification. The burden to prove non-passing of the incidence lay on the claimant, and that burden was not discharged.

Conclusion: The refund was correctly denied on the ground of unjust enrichment.

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