https://www.taxtmi.com/caselaws?id=784585 Customs duty deposited after a show cause notice and during investigation was treated as a protest or revenue deposit, so the refund claim was not barred by unjust enrichment. The Chartered Accountant's certificate and invoices showed that the duty burden was not included in the sale price or recovered from customers, and mere accounting entry in the profit and loss account was insufficient to prove passing on of incidence. In the absence of contrary evidence from the department, unjust enrichment did not apply and the refund was admissible. 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 Customs duty deposited after a show cause notice and during investigation was treated as a protest or revenue deposit, so the refund claim was not barred by unjust enrichment. The Chartered Accountant's certificate and invoices showed that the duty burden was not included in the sale price or recovered from customers, and mere accounting entry in the profit and loss account was insufficient to prove passing on of incidence. In the absence of contrary evidence from the department, unjust enrichment did not apply and the refund was admissible. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784585