https://www.taxtmi.com/caselaws?id=253677 Refund of anti-dumping duty may be claimed without separately challenging the Bills of Entry assessment where the levy has been withdrawn and the statute permits refund of duty borne by the assessee. The doctrine of unjust enrichment is avoided when the claimant produces accounting records and a Chartered Accountant certificate showing that the duty was treated as recoverable and not included in production cost. On that basis, the refund becomes admissible and consequential relief follows. en-us Tue, 18 Feb 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253677 Refund of anti-dumping duty may be claimed without separately challenging the Bills of Entry assessment where the levy has been withdrawn and the statute permits refund of duty borne by the assessee. The doctrine of unjust enrichment is avoided when the claimant produces accounting records and a Chartered Accountant certificate showing that the duty was treated as recoverable and not included in production cost. On that basis, the refund becomes admissible and consequential relief follows. Case-Laws Customs Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253677