https://www.taxtmi.com/caselaws?id=91131 In a customs refund claim, the claimant must affirmatively prove that the duty burden was not passed on to another person. A Chartered Accountant's certificate, even if based on verification of records, is insufficient by itself unless supported by documentary evidence such as sale bills, cost sheets, and related records. Because the supporting material was not produced, the burden of proving absence of unjust enrichment was not discharged, and the refund was directed to be credited to the Consumer Welfare Fund. en-us Thu, 05 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91131 In a customs refund claim, the claimant must affirmatively prove that the duty burden was not passed on to another person. A Chartered Accountant's certificate, even if based on verification of records, is insufficient by itself unless supported by documentary evidence such as sale bills, cost sheets, and related records. Because the supporting material was not produced, the burden of proving absence of unjust enrichment was not discharged, and the refund was directed to be credited to the Consumer Welfare Fund. Case-Laws Customs Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91131