Finality of refund findings and reliable Chartered Accountant certificates can defeat objections based on self-assessment and unjust enrichment.

A departmental objection that refund required prior challenge to self-assessed Bills of Entry cannot be revived after the finding permitting the refund claim has attained finality between the parties. On unjust enrichment, a Chartered Accountant certificate materially identical to certificates accepted in comparable contemporaneous import proceedings may establish that additional customs duty was not passed on to customers, particularly where related determinations have become final. The refund claims remain maintainable, and refund is available where the importer proves that it retained the duty incidence.

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Issues: (i) Whether the objection that refund could not be claimed without challenging self-assessed Bills of Entry could be raised after the relevant finding had attained finality; (ii) Whether the appellant established that the incidence of additional customs duty had not been passed on to customers.

Issue (i): Whether the objection that refund could not be claimed without challenging self-assessed Bills of Entry could be raised after the relevant finding had attained finality.

Analysis: The Department had not appealed the finding permitting the refund claim, with the result that the finding became final between the parties. An issue so concluded could not be revived by the Department in the assessee's appeal before the Tribunal, even as a legal objection.

Conclusion: The objection concerning non-challenge to the self-assessed Bills of Entry could not be raised. The finding is in favour of the assessee.

Issue (ii): Whether the appellant established that the incidence of additional customs duty had not been passed on to customers.

Analysis: The Chartered Accountant certificate produced was materially identical to certificates accepted in comparable proceedings involving contemporaneous imports. Those determinations, including the finding on remand that the duty incidence had not been passed on, had attained finality. No basis existed to reject the certificate merely for absence of further corroboration.

Conclusion: The appellant proved that the burden of duty had not been passed on to customers; the refund was not barred by unjust enrichment. The finding is in favour of the assessee.

Final Conclusion: The refund claims are maintainable and the appellant is entitled to refund upon proof that it retained the incidence of duty.

Ratio Decidendi: A finding that has attained finality for want of departmental challenge cannot be reopened in the assessee's further appeal, and a reliable Chartered Accountant certificate may establish that the incidence of duty was not passed on for purposes of unjust enrichment.

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