Unjust enrichment in refund claims fails when duty incidence is not passed on and books support receivable treatment.

Refund was held not to be barred by unjust enrichment where the imported goods were used in the assessee's hotel and were not resold. The refund amount was reflected as receivables in the books, supported by Chartered Accountant certificates and ledger entries, and no contrary material was produced to discredit that accounting treatment. On those facts, the incidence of duty was not shown to have been passed on to any customer or other person, so the refund was admissible.

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Issues: Whether the refund claim was barred by unjust enrichment.

Analysis: The imported goods were used in the assessee's hotel and were not sold further. The refund amount was shown as receivables recoverable in the books of account, supported by Chartered Accountant's certificates and ledger entries. No material was produced to discredit the certificates or rebut the accounting treatment. On these facts, the incidence of duty was not shown to have been passed on to any customer or other person.

Conclusion: The bar of unjust enrichment did not apply and the refund was admissible.

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