https://www.taxtmi.com/caselaws?id=435746 Claim for refund of excess additional customs duty was examined on limitation and unjust enrichment. The Delhi HC had remanded the matter and rejected the Revenue's limitation plea, obliging lower authorities to decide on merits; consequently the refund sanction was upheld. On unjust enrichment the tribunal held that absence of evidence showing duty was passed on to customers, and the consistency of a Chartered Accountant's certificate with the balance sheet and P&L, sufficed to negate passing-on; the Revenue failed to rebut or produce contrary documentation. The Revenue's appeal was dismissed and the refund sustained. en-us Fri, 24 Mar 2023 00:00:00 +0530 Wed, 28 Jan 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435746 Claim for refund of excess additional customs duty was examined on limitation and unjust enrichment. The Delhi HC had remanded the matter and rejected the Revenue's limitation plea, obliging lower authorities to decide on merits; consequently the refund sanction was upheld. On unjust enrichment the tribunal held that absence of evidence showing duty was passed on to customers, and the consistency of a Chartered Accountant's certificate with the balance sheet and P&L, sufficed to negate passing-on; the Revenue failed to rebut or produce contrary documentation. The Revenue's appeal was dismissed and the refund sustained. Case-Laws Customs Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435746