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of <h1>Customs Circular: Officers Must Verify Records Before Sanctioning Duty Refunds to Prevent Unjust Enrichment u/s 27.</h1> The circular addresses the issue of customs duty refunds and the principle of unjust enrichment. It highlights a case where an Assistant Commissioner of Customs improperly sanctioned a refund by crediting it to the Consumer Welfare Fund without following the due process outlined in Section 27 of the Customs Act, 1962. The circular emphasizes that officers must thoroughly review financial records, such as audited balance sheets and Chartered Accountant certificates, to ensure that the duty burden has not been passed on to others. It instructs officers to issue detailed orders to prevent unnecessary litigation and hardships for applicants.
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