https://www.taxtmi.com/caselaws?id=1379 The Tribunal upheld the lower authority's decision to reject the refund claim based on unjust enrichment. Despite the Chartered Accountant's certificate and Chairman's affidavit, the lack of detailed invoices showing duty separately from the price failed to prove that the duty burden was not passed on to buyers. The burden of proof under Sections 27, 28C, and 28D of the Customs Act requires concrete evidence beyond a Chartered Accountant's certificate to establish eligibility for cash refunds, emphasizing the necessity of clear documentation to demonstrate the absence of unjust enrichment. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1379 The Tribunal upheld the lower authority's decision to reject the refund claim based on unjust enrichment. Despite the Chartered Accountant's certificate and Chairman's affidavit, the lack of detailed invoices showing duty separately from the price failed to prove that the duty burden was not passed on to buyers. The burden of proof under Sections 27, 28C, and 28D of the Customs Act requires concrete evidence beyond a Chartered Accountant's certificate to establish eligibility for cash refunds, emphasizing the necessity of clear documentation to demonstrate the absence of unjust enrichment. Case-Laws Customs Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1379