Unjust enrichment does not bar refund of excess customs duty paid by assessment mistake when burden is not passed on.

Excess customs duty paid because of an assessment mistake was held refundable where the assessee showed that the duty burden had not been passed on to any other person. The unchanged price of the products before and after import supported the finding that unjust enrichment did not apply. On that basis, the refund claim was maintainable.

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Issues: Whether excess customs duty paid because of an assessment error was refundable despite the bar of unjust enrichment.

Analysis: The excess amount had been paid only because the assessing officer recorded a higher duty figure by mistake. The facts showed that the duty burden of the excess sum had not been passed on to any other person, particularly since the price of the assessee's products had remained unchanged before and after the import.

Conclusion: The bar of unjust enrichment did not apply to the excess duty paid by mistake, and the refund claim was maintainable in favour of the assessee.

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