https://www.taxtmi.com/caselaws?id=90999 Recovery provisions allowing deduction of money owing to a defaulter may operate across different fiscal enactments, so excise dues could be adjusted against a customs refund where the officer had control of the amount. In refund claims under the Customs Act, the claimant must affirmatively prove that the duty burden was not passed on to buyers; a bare assumption or a finding unsupported by evidence is insufficient. The unjust enrichment objection therefore remains available unless the claimant discharges that burden, and the refund claim may require fresh determination on that basis. en-us Wed, 12 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90999 Recovery provisions allowing deduction of money owing to a defaulter may operate across different fiscal enactments, so excise dues could be adjusted against a customs refund where the officer had control of the amount. In refund claims under the Customs Act, the claimant must affirmatively prove that the duty burden was not passed on to buyers; a bare assumption or a finding unsupported by evidence is insufficient. The unjust enrichment objection therefore remains available unless the claimant discharges that burden, and the refund claim may require fresh determination on that basis. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90999