https://www.taxtmi.com/caselaws?id=362117 Refund of special additional duty under Notification No. 102/2007-Cus. was supported where the importer initially booked the duty as part of purchase cost and later transferred it to a refund receivable account after departmental clarification. The timing of the accounting entry did not defeat the claim because the chartered accountant's certification and supporting records showed that the duty element had not been passed on to buyers. On those facts, the objection based on unjust enrichment failed and the refund was admissible. en-us Fri, 25 May 2018 00:00:00 +0530 Tue, 13 Nov 2018 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362117 Refund of special additional duty under Notification No. 102/2007-Cus. was supported where the importer initially booked the duty as part of purchase cost and later transferred it to a refund receivable account after departmental clarification. The timing of the accounting entry did not defeat the claim because the chartered accountant's certification and supporting records showed that the duty element had not been passed on to buyers. On those facts, the objection based on unjust enrichment failed and the refund was admissible. Case-Laws Customs Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362117