https://www.taxtmi.com/caselaws?id=125987 Documentary evidence such as sales invoices, Form F records, audited accounts, balance sheets, a stock and sales chart, and a chartered accountant's certificate can rebut the presumption of unjust enrichment in a customs refund claim. Where those materials show the disputed duty as recoverable and indicate that the goods were sold below landed cost, the incidence of duty is not treated as passed on to buyers. In the absence of any contrary evidence from the Revenue, refund cannot be denied on the ground of unjust enrichment. en-us Fri, 23 Jan 2009 00:00:00 +0530 Thu, 01 Nov 2012 11:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125987 Documentary evidence such as sales invoices, Form F records, audited accounts, balance sheets, a stock and sales chart, and a chartered accountant's certificate can rebut the presumption of unjust enrichment in a customs refund claim. Where those materials show the disputed duty as recoverable and indicate that the goods were sold below landed cost, the incidence of duty is not treated as passed on to buyers. In the absence of any contrary evidence from the Revenue, refund cannot be denied on the ground of unjust enrichment. Case-Laws Customs Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125987