https://www.taxtmi.com/caselaws?id=122866 A refund claim following entitlement to Notification No. 26/95 was examined on the narrow issue of unjust enrichment. The claimant supported the refund with a chartered accountant's certificate, balance-sheet entries and other financial records showing that the duty element had not been passed on to customers. That corroborative evidence was held sufficient to discharge the burden of proof, and it could not be rejected merely because the certificate alone was considered inadequate. The refund was therefore not hit by the bar of unjust enrichment. en-us Wed, 04 Apr 2007 00:00:00 +0530 Tue, 21 Aug 2012 12:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122866 A refund claim following entitlement to Notification No. 26/95 was examined on the narrow issue of unjust enrichment. The claimant supported the refund with a chartered accountant's certificate, balance-sheet entries and other financial records showing that the duty element had not been passed on to customers. That corroborative evidence was held sufficient to discharge the burden of proof, and it could not be rejected merely because the certificate alone was considered inadequate. The refund was therefore not hit by the bar of unjust enrichment. Case-Laws Customs Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122866