https://www.taxtmi.com/highlights?id=61795 Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was reinforced by Chartered Accountant certificate. Therefore, the appellant have established that the incidence of rubber cess paid by them, and for which the refund was sought for, has not been passed on to any other person, accordingly, the refund is not hit by unjust enrichment. - AT en-us Fri, 04 Feb 2022 15:17:38 +0530 Fri, 04 Feb 2022 15:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61795 Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was reinforced by Chartered Accountant certificate. Therefore, the appellant have established that the incidence of rubber cess paid by them, and for which the refund was sought for, has not been passed on to any other person, accordingly, the refund is not hit by unjust enrichment. - AT Highlights Customs Fri, 04 Feb 2022 15:17:38 +0530 https://www.taxtmi.com/highlights?id=61795