https://www.taxtmi.com/caselaws?id=3833 In customs refund matters, concurrent factual findings that the duty incidence was not passed on to consumers will defeat the plea of unjust enrichment and sustain the refund claim. The Court accepted that the sale price of the final product was comparable to that of other sellers using non-duty-paid identical capital goods, and that the depreciation entries on the imported capital goods had been written back without tax benefit to the 100% EOU. On those facts, the refund remained payable to the assessee and was not creditable to the Consumer Welfare Fund. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3833 In customs refund matters, concurrent factual findings that the duty incidence was not passed on to consumers will defeat the plea of unjust enrichment and sustain the refund claim. The Court accepted that the sale price of the final product was comparable to that of other sellers using non-duty-paid identical capital goods, and that the depreciation entries on the imported capital goods had been written back without tax benefit to the 100% EOU. On those facts, the refund remained payable to the assessee and was not creditable to the Consumer Welfare Fund. Case-Laws Customs Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3833