https://www.taxtmi.com/caselaws?id=337937 For refund claims of Special Additional Duty, unjust enrichment does not apply where the revised balance sheet, filed with the income tax authorities, shows the refund as receivable and supports the conclusion that the duty burden was borne by the claimant. The Tribunal treated such revised accounts as valid evidence that the incidence of duty had not been passed on, particularly where an earlier coordinate decision on identical facts had already accepted the same material. On that basis, the refund was held admissible and consequential relief followed. en-us Tue, 27 Dec 2016 00:00:00 +0530 Sat, 21 Jan 2017 07:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337937 For refund claims of Special Additional Duty, unjust enrichment does not apply where the revised balance sheet, filed with the income tax authorities, shows the refund as receivable and supports the conclusion that the duty burden was borne by the claimant. The Tribunal treated such revised accounts as valid evidence that the incidence of duty had not been passed on, particularly where an earlier coordinate decision on identical facts had already accepted the same material. On that basis, the refund was held admissible and consequential relief followed. Case-Laws Customs Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337937