https://www.taxtmi.com/caselaws?id=3959 A sanctioned refund of customs duty was not payable to the importer in cash because the importer failed to prove that the duty burden had not been passed on to buyers. The books showed depreciation on the imported goods on the full cost, including the duty element, and the explanation that this did not affect the final product was rejected. As the burden of disproving unjust enrichment was not discharged, the refund was required to be credited to the Consumer Welfare Fund instead of being paid to the claimant. en-us Mon, 03 Dec 2007 00:00:00 +0530 Tue, 13 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3959 A sanctioned refund of customs duty was not payable to the importer in cash because the importer failed to prove that the duty burden had not been passed on to buyers. The books showed depreciation on the imported goods on the full cost, including the duty element, and the explanation that this did not affect the final product was rejected. As the burden of disproving unjust enrichment was not discharged, the refund was required to be credited to the Consumer Welfare Fund instead of being paid to the claimant. Case-Laws Customs Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3959