https://www.taxtmi.com/caselaws?id=356153 Refund of Special Additional Duty under Notification No. 102/2007-Cus was not barred by unjust enrichment where the evidence showed that the duty incidence had not been passed on to buyers. The tribunal relied on audited accounts, a Chartered Accountant's certificate, and the absence of any receipt or cash flow from customers. Mere debit of the duty to the profit and loss account was held insufficient, by itself, to prove transfer of the burden to customers. The refund was therefore admissible in favour of the assessee. en-us Mon, 15 Jan 2018 00:00:00 +0530 Mon, 26 Feb 2018 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356153 Refund of Special Additional Duty under Notification No. 102/2007-Cus was not barred by unjust enrichment where the evidence showed that the duty incidence had not been passed on to buyers. The tribunal relied on audited accounts, a Chartered Accountant's certificate, and the absence of any receipt or cash flow from customers. Mere debit of the duty to the profit and loss account was held insufficient, by itself, to prove transfer of the burden to customers. The refund was therefore admissible in favour of the assessee. Case-Laws Customs Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356153