https://www.taxtmi.com/caselaws?id=394102 Customs duty refund was held not to be barred by unjust enrichment where sales register, credit invoices and cost records showed the duty burden had not been passed on to buyers; the accounting entry alone was insufficient, so the direction to credit the amount to the Consumer Welfare Fund was set aside. The court also noted that statutory interest under Section 27A applies to refundable customs duty once the refund remains unpaid beyond the prescribed period after the application is received, and interest was therefore payable on the delayed refund. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 12 Nov 2020 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394102 Customs duty refund was held not to be barred by unjust enrichment where sales register, credit invoices and cost records showed the duty burden had not been passed on to buyers; the accounting entry alone was insufficient, so the direction to credit the amount to the Consumer Welfare Fund was set aside. The court also noted that statutory interest under Section 27A applies to refundable customs duty once the refund remains unpaid beyond the prescribed period after the application is received, and interest was therefore payable on the delayed refund. Case-Laws Customs Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394102