https://www.taxtmi.com/highlights?id=95835 Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT en-us Thu, 08 Jan 2026 08:19:12 +0530 Thu, 08 Jan 2026 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95835 Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT Highlights Customs Thu, 08 Jan 2026 08:19:12 +0530 https://www.taxtmi.com/highlights?id=95835