https://www.taxtmi.com/caselaws?id=117739 The Tribunal set aside the Commissioner's denial of a duty refund claim for imported goods under Custom Tariff Heading No. 98.01, emphasizing the need for concrete evidence beyond a Chartered Accountant certificate to establish non-passing of duty incidence and unjust enrichment. The Tribunal remanded the case for proper verification of financial records to ensure compliance with Customs Act provisions, underscoring the importance of thorough substantiation for successful refund applications. Compliance with statutory requirements and conclusive proof of non-passing of duty incidence are pivotal in securing duty refunds under the Customs Act. en-us Mon, 06 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117739 The Tribunal set aside the Commissioner's denial of a duty refund claim for imported goods under Custom Tariff Heading No. 98.01, emphasizing the need for concrete evidence beyond a Chartered Accountant certificate to establish non-passing of duty incidence and unjust enrichment. The Tribunal remanded the case for proper verification of financial records to ensure compliance with Customs Act provisions, underscoring the importance of thorough substantiation for successful refund applications. Compliance with statutory requirements and conclusive proof of non-passing of duty incidence are pivotal in securing duty refunds under the Customs Act. Case-Laws Customs Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117739