https://www.taxtmi.com/caselaws?id=218904 Refund of export cess was held not to be barred by unjust enrichment where the sale contract, Incoterms and surrounding commercial documents showed that the FOB price did not include the cess and the burden had not been passed to the foreign buyer. The presumption under Section 28D was treated as rebuttable and was displaced on the facts. Refund was also not denied for want of an appeal against the speaking order because no adverse assessment order subsisted, the original order had allowed refund, and an appeal was not a precondition in those circumstances. The refund claims were therefore maintainable. en-us Fri, 30 Dec 2011 00:00:00 +0530 Wed, 28 Nov 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218904 Refund of export cess was held not to be barred by unjust enrichment where the sale contract, Incoterms and surrounding commercial documents showed that the FOB price did not include the cess and the burden had not been passed to the foreign buyer. The presumption under Section 28D was treated as rebuttable and was displaced on the facts. Refund was also not denied for want of an appeal against the speaking order because no adverse assessment order subsisted, the original order had allowed refund, and an appeal was not a precondition in those circumstances. The refund claims were therefore maintainable. Case-Laws Customs Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218904