Duty refund denied for insufficient evidence of non-passing; Flawed orders set aside, assessee's case upheld.

Duty refund denied for insufficient evidence of non-passing; Flawed orders set aside, assessee's case upheld. https://www.taxtmi.com/highlights?id=82529 Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity. en-us Thu, 24 Oct 2024 08:15:25 +0530 Thu, 24 Oct 2024 08:15:25 +0530 TaxTMI RSS Generator Duty refund denied for insufficient evidence of non-passing; Flawed orders set aside, assessee's case upheld. https://www.taxtmi.com/highlights?id=82529 Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity. Highlights Customs Thu, 24 Oct 2024 08:15:25 +0530 https://www.taxtmi.com/highlights?id=82529