https://www.taxtmi.com/caselaws?id=220963 Refund of cess collected on import was treated as subject to the doctrine of unjust enrichment because the levy arose on the taxable event of import and was in substance akin to customs duty. Cash refund was denied where the importer could not satisfactorily show that the burden had not been passed on to others. A Chartered Accountant's certificate was held inadequate because it did not explain the basis of certification. The claimant bears the burden of proving non-passing of incidence, and failure to discharge that burden results in denial of cash refund. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 11 Mar 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220963 Refund of cess collected on import was treated as subject to the doctrine of unjust enrichment because the levy arose on the taxable event of import and was in substance akin to customs duty. Cash refund was denied where the importer could not satisfactorily show that the burden had not been passed on to others. A Chartered Accountant's certificate was held inadequate because it did not explain the basis of certification. The claimant bears the burden of proving non-passing of incidence, and failure to discharge that burden results in denial of cash refund. Case-Laws Customs Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220963