https://www.taxtmi.com/caselaws?id=325706 Refund of customs duty paid under protest after denial of exemption Notification No. 66/94-Cus was held not to be barred by unjust enrichment. The appellate authority found that the fertilizer subsidy regime was separate from the customs duty exemption, and the record did not show that the duty incidence had been passed on. A Chartered Engineer's certificate also supported the claim that the burden was not transferred. The refund was therefore not required to be credited to the Consumer Welfare Fund and was sustained in favour of the assessee. en-us Tue, 01 Mar 2016 00:00:00 +0530 Fri, 10 Feb 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325706 Refund of customs duty paid under protest after denial of exemption Notification No. 66/94-Cus was held not to be barred by unjust enrichment. The appellate authority found that the fertilizer subsidy regime was separate from the customs duty exemption, and the record did not show that the duty incidence had been passed on. A Chartered Engineer's certificate also supported the claim that the burden was not transferred. The refund was therefore not required to be credited to the Consumer Welfare Fund and was sustained in favour of the assessee. Case-Laws Customs Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325706