https://www.taxtmi.com/caselaws?id=122694 A refund claim is not barred by unjust enrichment where the assessee substantiates, through books of account, invoices and a Chartered Accountant's certificate, that excess duty was not passed on to customers. Mere doubt about the certificate is insufficient when the evidence addresses the passing-on issue and satisfies the applicable precedent. The rejection of the refund claim was therefore not justified, and the refund was payable to the assessee. en-us Thu, 26 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 15:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122694 A refund claim is not barred by unjust enrichment where the assessee substantiates, through books of account, invoices and a Chartered Accountant's certificate, that excess duty was not passed on to customers. Mere doubt about the certificate is insufficient when the evidence addresses the passing-on issue and satisfies the applicable precedent. The rejection of the refund claim was therefore not justified, and the refund was payable to the assessee. Case-Laws Customs Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122694