https://www.taxtmi.com/caselaws?id=764981 Refund of customs duty-related amounts could not be denied on a speculative assumption that the importer might later take CENVAT credit or otherwise pass on the duty burden. The Chartered Accountant's certificate and the assessee's statement showed that the incidence of duty had not been passed on and that no CENVAT credit had in fact been taken. In these circumstances, the objection of unjust enrichment was not supported by a concluded factual finding, and a mere apprehension about possible future credit was insufficient. The rejection of refund was therefore unsustainable, and the refund was payable with applicable interest. en-us Mon, 20 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764981 Refund of customs duty-related amounts could not be denied on a speculative assumption that the importer might later take CENVAT credit or otherwise pass on the duty burden. The Chartered Accountant's certificate and the assessee's statement showed that the incidence of duty had not been passed on and that no CENVAT credit had in fact been taken. In these circumstances, the objection of unjust enrichment was not supported by a concluded factual finding, and a mere apprehension about possible future credit was insufficient. The rejection of refund was therefore unsustainable, and the refund was payable with applicable interest. Case-Laws Customs Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764981