https://www.taxtmi.com/caselaws?id=384572 Refund of customs duty was held not to be barred by unjust enrichment because the Tribunal accepted the Chartered Accountant's certificate and books of account showing that the duty incidence had not been passed on to customers. The Revenue failed to rebut that evidence with legally acceptable material. The finding was treated as a pure finding of fact based on cogent evidence, so no substantial question of law arose and interference was unwarranted. en-us Thu, 01 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384572 Refund of customs duty was held not to be barred by unjust enrichment because the Tribunal accepted the Chartered Accountant's certificate and books of account showing that the duty incidence had not been passed on to customers. The Revenue failed to rebut that evidence with legally acceptable material. The finding was treated as a pure finding of fact based on cogent evidence, so no substantial question of law arose and interference was unwarranted. Case-Laws Customs Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384572