https://www.taxtmi.com/article/detailed?id=15318 Refund claims for customs duty are subject to the statutory refund framework and the doctrine of unjust enrichment: refunds are payable only if the claimant proves the duty was not passed on to others. The claimant bears the burden of producing accounting and transactional evidence-such as professional certificates, balance sheets, and invoices-demonstrating that the incidence of duty was not transferred; absent sufficient proof, the amount is credited to the Consumer Welfare Fund. en-us Sat, 01 Nov 2025 08:18:38 +0530 Sat, 01 Nov 2025 08:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15318 Refund claims for customs duty are subject to the statutory refund framework and the doctrine of unjust enrichment: refunds are payable only if the claimant proves the duty was not passed on to others. The claimant bears the burden of producing accounting and transactional evidence-such as professional certificates, balance sheets, and invoices-demonstrating that the incidence of duty was not transferred; absent sufficient proof, the amount is credited to the Consumer Welfare Fund. Articles Customs - Import - Export - SEZ Sat, 01 Nov 2025 08:18:38 +0530 https://www.taxtmi.com/article/detailed?id=15318