https://www.taxtmi.com/caselaws?id=375066 Refund of customs duty on imported sulphur was examined against the doctrine of unjust enrichment. The text states that unjust enrichment can still apply where inputs are captively consumed, because duty may be built into production cost and indirectly passed on. On the documentary evidence, including the chartered accountant's certificate, balance sheets and cost sheets, the duty element was not shown to form part of the manufacturing cost of Bentonite Sulphur and appeared only as amounts receivable in the accounts. As the burden was not proved to have been passed on to customers, the refund was not barred and was to be released to the appellant rather than credited to the Consumer Welfare Fund. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375066 Refund of customs duty on imported sulphur was examined against the doctrine of unjust enrichment. The text states that unjust enrichment can still apply where inputs are captively consumed, because duty may be built into production cost and indirectly passed on. On the documentary evidence, including the chartered accountant's certificate, balance sheets and cost sheets, the duty element was not shown to form part of the manufacturing cost of Bentonite Sulphur and appeared only as amounts receivable in the accounts. As the burden was not proved to have been passed on to customers, the refund was not barred and was to be released to the appellant rather than credited to the Consumer Welfare Fund. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375066