https://www.taxtmi.com/caselaws?id=451273 Refund of export duty was examined against the doctrine of unjust enrichment, with the central question being whether the duty incidence had been passed on to the foreign buyer. The contract, shipping bill, invoice, bank realisation certificate, buyer's undertaking, audited accounts and chartered accountant's certificate consistently showed that the realised amount was below FOB value and that the export duty was not recovered from the buyer. A rejection based only on financial records not showing the amount as receivable, and on the departmental circular, was found unsustainable; the supporting documents were treated as sufficient to establish that the burden remained with the exporter, and the refund claim was held admissible. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451273 Refund of export duty was examined against the doctrine of unjust enrichment, with the central question being whether the duty incidence had been passed on to the foreign buyer. The contract, shipping bill, invoice, bank realisation certificate, buyer's undertaking, audited accounts and chartered accountant's certificate consistently showed that the realised amount was below FOB value and that the export duty was not recovered from the buyer. A rejection based only on financial records not showing the amount as receivable, and on the departmental circular, was found unsustainable; the supporting documents were treated as sufficient to establish that the burden remained with the exporter, and the refund claim was held admissible. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451273