https://www.taxtmi.com/caselaws?id=765981 Refund of excess CVD was examined on the question of unjust enrichment where the imported goods were sold on an MRP basis and the duty difference was shown as receivable in the accounts. The record, including a Chartered Accountant's certificate, supported the view that the incidence of the excess duty had not been passed on to buyers because the sale price did not vary with the differential duty. The Revenue's general presumption that duty forms part of cost was distinguished on the facts, and the contrary precedent was held inapplicable. The refund was therefore not barred by unjust enrichment. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765981 Refund of excess CVD was examined on the question of unjust enrichment where the imported goods were sold on an MRP basis and the duty difference was shown as receivable in the accounts. The record, including a Chartered Accountant's certificate, supported the view that the incidence of the excess duty had not been passed on to buyers because the sale price did not vary with the differential duty. The Revenue's general presumption that duty forms part of cost was distinguished on the facts, and the contrary precedent was held inapplicable. The refund was therefore not barred by unjust enrichment. Case-Laws Customs Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765981