https://www.taxtmi.com/caselaws?id=266253 Refund of Special Additional Duty on import was found not to be barred by unjust enrichment where the importer supported the claim with sales invoices, a declaration that no additional customs duty credit had been passed on, VAT payment records, a Chartered Accountant's certificate, and balance-sheet treatment showing the amount as receivable from Customs. On those facts, the incidence of SAD was held not to have been passed on to the buyer, so rejection of the refund on unjust enrichment was unsustainable. en-us Tue, 16 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266253 Refund of Special Additional Duty on import was found not to be barred by unjust enrichment where the importer supported the claim with sales invoices, a declaration that no additional customs duty credit had been passed on, VAT payment records, a Chartered Accountant's certificate, and balance-sheet treatment showing the amount as receivable from Customs. On those facts, the incidence of SAD was held not to have been passed on to the buyer, so rejection of the refund on unjust enrichment was unsustainable. Case-Laws Customs Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266253