Unjust enrichment and provisional assessment refund: buyer records showed duty was not passed on, so the refund was allowed.

Refund arising from finalisation of provisional assessment was not barred by unjust enrichment where customer certificates and supporting records showed that the duty paid and the amount reimbursed by buyers were equal, so the incidence of duty was not passed on in excess. The Tribunal accepted the appellate finding that no surplus amount had been recovered, noted that the Revenue produced no material to rebut it, and treated the buyer's accounts certificate and bill adjustments as further support. The statutory objection under Rule 7(6) therefore failed, and the refund was recoverable from the Revenue.

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Issues: Whether the refund claim arising from finalization of provisional assessment was barred by unjust enrichment and the amount could be recovered from the Revenue.

Analysis: The refund arose after provisional assessment was finalized. The appellate authority found, on the basis of customer certificates and supporting records, that the duty element paid by the assessee and the amount reimbursed by the customers were equal, and that the incidence of duty had not been passed on in excess. The Tribunal noted that the Revenue did not bring any material to dislodge this factual finding. The additional certificate from the buyer's accounts officer also supported that no surplus amount had been paid and that excess or short payments had been adjusted against subsequent bills. In these circumstances, the statutory objection based on unjust enrichment under Rule 7(6) was not made out.

Conclusion: The refund was not hit by unjust enrichment and the Revenue's appeal failed.

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