Unjust enrichment and customs duty refund: factual finding on passing of duty incidence sustained, with no substantial question of law.

Refund of customs duty was held not to be barred by unjust enrichment because the Tribunal accepted the Chartered Accountant's certificate and books of account showing that the duty incidence had not been passed on to customers. The Revenue failed to rebut that evidence with legally acceptable material. The finding was treated as a pure finding of fact based on cogent evidence, so no substantial question of law arose and interference was unwarranted.

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Issues: Whether the refund of customs duty was barred by unjust enrichment and whether the Tribunal's factual finding allowing refund called for interference.

Analysis: The Tribunal had accepted the Chartered Accountant's certificate and the accompanying books of account evidence to conclude that the incidence of duty had not been passed on to customers. The Revenue did not rebut that material by any legally acceptable evidence. The finding was therefore one of fact based on cogent evidence, and no substantial question of law arose for consideration.

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

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