https://www.taxtmi.com/caselaws?id=378004 Refund of CVD paid under protest was allowed because the duty incidence had not been passed on to buyers. Contemporaneous invoices showed no CVD recovery, and a chartered accountant's certificate supported non-recovery. Mere debit of the amount in the profit and loss account was insufficient by itself to prove unjust enrichment, and books of account were treated as immaterial where invoice evidence and supporting established that the burden remained with the assessee. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378004 Refund of CVD paid under protest was allowed because the duty incidence had not been passed on to buyers. Contemporaneous invoices showed no CVD recovery, and a chartered accountant's certificate supported non-recovery. Mere debit of the amount in the profit and loss account was insufficient by itself to prove unjust enrichment, and books of account were treated as immaterial where invoice evidence and supporting established that the burden remained with the assessee. Case-Laws Customs Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378004