https://www.taxtmi.com/caselaws?id=784585 The dominant issue was whether refund of customs duty deposited during investigation was barred by unjust enrichment. The Tribunal held that mere booking of the duty as expenditure in the profit and loss account is not determinative; the correct test is whether the duty incidence was passed on through enhanced sale price. Relying on SC authority, it found that where prices remain unchanged and records/audit certification indicate no passing on, unjust enrichment does not apply. On facts, invoices reflected only cost components and VAT, with no duty element recovered from customers, establishing that the importer absorbed the duty paid under protest. Consequently, the appellate authority's rejection on unjust enrichment was set aside and refund was allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Wed, 07 Jan 2026 18:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784585 The dominant issue was whether refund of customs duty deposited during investigation was barred by unjust enrichment. The Tribunal held that mere booking of the duty as expenditure in the profit and loss account is not determinative; the correct test is whether the duty incidence was passed on through enhanced sale price. Relying on SC authority, it found that where prices remain unchanged and records/audit certification indicate no passing on, unjust enrichment does not apply. On facts, invoices reflected only cost components and VAT, with no duty element recovered from customers, establishing that the importer absorbed the duty paid under protest. Consequently, the appellate authority's rejection on unjust enrichment was set aside and refund was allowed. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784585