https://www.taxtmi.com/caselaws?id=198652 Recovery of earlier sanctioned refund of additional duty of customs was stated to be unsustainable where the Revenue could not produce documentary evidence that the 4% CVD burden had been passed on to buyers. The assessee's Chartered Accountant's certificate, confirming that the duty incidence had not been passed on, was treated as acceptable under the departmental circular on refund claims under Notification No. 102/2007-Cus. In the absence of other material showing unjust enrichment, the cited Supreme Court ruling was considered factually distinguishable and inapplicable. On those facts, unjust enrichment was not established and the recovery demand failed. en-us Tue, 13 Dec 2016 00:00:00 +0530 Wed, 07 Feb 2018 07:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198652 Recovery of earlier sanctioned refund of additional duty of customs was stated to be unsustainable where the Revenue could not produce documentary evidence that the 4% CVD burden had been passed on to buyers. The assessee's Chartered Accountant's certificate, confirming that the duty incidence had not been passed on, was treated as acceptable under the departmental circular on refund claims under Notification No. 102/2007-Cus. In the absence of other material showing unjust enrichment, the cited Supreme Court ruling was considered factually distinguishable and inapplicable. On those facts, unjust enrichment was not established and the recovery demand failed. Case-Laws Customs Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198652