Unjust enrichment bars CVD refund where distress sale and unsupported certificate fail to show duty was not passed on.

A refund claim for CVD can be rejected where unjust enrichment is not rebutted by reliable evidence. A distress sale, by itself, does not prove that the duty incidence was not passed on to the buyer. A Chartered Accountant's certificate is insufficient if it is unsupported by disclosed accounting records or accounting principles. On these facts, the statutory presumption of unjust enrichment remained unrebutted and the refund was rightly denied.

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

Analysis: The refund claimant relied on a bill of entry, an invoice showing a distress sale, and a Chartered Accountant's certificate. A distress sale by itself did not establish that the incidence of duty had not been passed on to the buyer. The Chartered Accountant's certificate was unsupported by any disclosed basis in accounts or accounting principles and was therefore insufficient to rebut the statutory presumption of unjust enrichment.

Conclusion: The refund claim was hit by the bar of unjust enrichment and was rightly rejected.

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