https://www.taxtmi.com/caselaws?id=50023 Refunds arising from amounts deposited before final assessment were treated as distinct from duty paid pursuant to an assessment, so the statutory unjust enrichment bar did not apply in the same manner and the refund was not required to be credited to the Consumer Welfare Fund. On the facts, the assessee also proved that the duty incidence had not been passed on, relying on balance-sheet entries, annual report, journal entries and a chartered accountant's certificate showing the sums as recoverable from the Government. The refund claim was therefore allowed in full and the credit direction was set aside. en-us Tue, 25 Apr 2000 00:00:00 +0530 Sat, 03 Jan 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50023 Refunds arising from amounts deposited before final assessment were treated as distinct from duty paid pursuant to an assessment, so the statutory unjust enrichment bar did not apply in the same manner and the refund was not required to be credited to the Consumer Welfare Fund. On the facts, the assessee also proved that the duty incidence had not been passed on, relying on balance-sheet entries, annual report, journal entries and a chartered accountant's certificate showing the sums as recoverable from the Government. The refund claim was therefore allowed in full and the credit direction was set aside. Case-Laws Customs Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50023