https://www.taxtmi.com/caselaws?id=325589 Refund of Special Additional Duty could not be denied on unjust enrichment merely because the original balance sheet did not show the amount as receivable. Revised balance sheets filed with the income tax authorities reflected the refund as receivable and were accompanied by additional income tax paid on that basis, which credibly showed that the incidence of duty had not been passed on. The matter was distinguished from cases resting only on a Chartered Accountant's certificate without supporting records, and the refund procedure under Circular No. 6/08-Cus dated 28.12.2008 supported consideration of such evidence. The refund claim was therefore held admissible. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325589 Refund of Special Additional Duty could not be denied on unjust enrichment merely because the original balance sheet did not show the amount as receivable. Revised balance sheets filed with the income tax authorities reflected the refund as receivable and were accompanied by additional income tax paid on that basis, which credibly showed that the incidence of duty had not been passed on. The matter was distinguished from cases resting only on a Chartered Accountant's certificate without supporting records, and the refund procedure under Circular No. 6/08-Cus dated 28.12.2008 supported consideration of such evidence. The refund claim was therefore held admissible. Case-Laws Customs Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325589