https://www.taxtmi.com/caselaws?id=774666 Delhi HC upheld CESTAT's decision allowing customs duty refund to respondent company. Court held that chartered accountant certificate provided by company was sufficient evidence that excess duty burden was not passed to consumers, satisfying unjust enrichment principles under Section 27(2) of Customs Act, 1962. Department failed to produce contrary evidence. Court refused to interfere with CESTAT's finding that company discharged initial burden of proof regarding non-passing of duty incidence. en-us Mon, 07 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774666 Delhi HC upheld CESTAT's decision allowing customs duty refund to respondent company. Court held that chartered accountant certificate provided by company was sufficient evidence that excess duty burden was not passed to consumers, satisfying unjust enrichment principles under Section 27(2) of Customs Act, 1962. Department failed to produce contrary evidence. Court refused to interfere with CESTAT's finding that company discharged initial burden of proof regarding non-passing of duty incidence. Case-Laws Customs Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774666