https://www.taxtmi.com/caselaws?id=348634 Refund was held not to be barred by unjust enrichment where the imported goods were used in the assessee's hotel and were not resold. The refund amount was reflected as receivables in the books, supported by Chartered Accountant certificates and ledger entries, and no contrary material was produced to discredit that accounting treatment. On those facts, the incidence of duty was not shown to have been passed on to any customer or other person, so the refund was admissible. en-us Tue, 04 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348634 Refund was held not to be barred by unjust enrichment where the imported goods were used in the assessee's hotel and were not resold. The refund amount was reflected as receivables in the books, supported by Chartered Accountant certificates and ledger entries, and no contrary material was produced to discredit that accounting treatment. On those facts, the incidence of duty was not shown to have been passed on to any customer or other person, so the refund was admissible. Case-Laws Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348634