Unjust enrichment presumption may be rebutted through a Chartered Accountant's certified annual accounts confirming duty was not passed on.

A Chartered Accountant's certificate certifying the importer's annual accounts and confirming that special additional duty was not passed on to buyers can rebut the statutory presumption of unjust enrichment. Section 28D of the Customs Act creates a rebuttable presumption that duty incidence has been passed on, but does not prescribe a specific method of rebuttal. Applicable circulars allow the importer to rely on such a certificate to establish that it absorbed the duty burden. The note states that the certificate was sufficient evidence and that the issue was decided in favour of the assessee.

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Issues: Whether a certificate issued by the Chartered Accountant certifying the importer's annual accounts is sufficient to rebut the statutory presumption of unjust enrichment in a claim for refund of special additional duty.

Analysis: Section 28D of the Customs Act, 1962 creates a rebuttable presumption that the incidence of duty has been passed on. As no specific mode for rebuttal is prescribed, the applicable circulars permit the importer to discharge that presumption through a certificate of the Chartered Accountant who certifies its annual accounts, confirming that the duty burden was not passed on to buyers. The assessee's certificate was therefore sufficient evidence.

Conclusion: A Chartered Accountant's certificate certifying that the duty incidence was not passed on to buyers rebuts the presumption of unjust enrichment; the issue is decided in favour of the assessee.

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