https://www.taxtmi.com/highlights?id=59585 Refund claim - principles of unjust enrichment - duty of customs was paid @7.5% instead of 5% provisionally - the same has to be returned to the assessee once his books of accounts are showing such an excess duty paid as receivable. The same is the sufficient evidence for the fact that incidence of duty has not been passed on by the assessee/manufacturer from the end customers of the product manufactured. - AT en-us Wed, 08 Sep 2021 12:02:22 +0530 Wed, 08 Sep 2021 12:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59585 Refund claim - principles of unjust enrichment - duty of customs was paid @7.5% instead of 5% provisionally - the same has to be returned to the assessee once his books of accounts are showing such an excess duty paid as receivable. The same is the sufficient evidence for the fact that incidence of duty has not been passed on by the assessee/manufacturer from the end customers of the product manufactured. - AT Highlights Customs Wed, 08 Sep 2021 12:02:22 +0530 https://www.taxtmi.com/highlights?id=59585