https://www.taxtmi.com/caselaws?id=2147 Refund claims are not barred by unjust enrichment where a Chartered Accountant's certificate and supporting records show that the duty incidence was not passed on to customers. Concurrent findings of the lower authorities accepted that the burden had not been transferred to buyers, and no contrary evidence was produced to rebut the certificate or those findings. On that basis, the doctrine of unjust enrichment was found inapplicable and the Revenue's challenge to the refund sanction failed. en-us Mon, 11 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2147 Refund claims are not barred by unjust enrichment where a Chartered Accountant's certificate and supporting records show that the duty incidence was not passed on to customers. Concurrent findings of the lower authorities accepted that the burden had not been transferred to buyers, and no contrary evidence was produced to rebut the certificate or those findings. On that basis, the doctrine of unjust enrichment was found inapplicable and the Revenue's challenge to the refund sanction failed. Case-Laws Central Excise Mon, 11 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2147