https://www.taxtmi.com/caselaws?id=789640 Refund of customs duty in reassessed shipping bill cases remains subject to the doctrine of unjust enrichment, and the claimant must prove that the duty burden was not passed on. Where the Bank Realisation Certificate shows export proceeds higher than the FOB value declared in the shipping bill, the excess realisation invites scrutiny on whether the duty incidence was absorbed by the exporter or shifted elsewhere. A chartered accountant's certificate that does not explain the difference is insufficient, and absent cogent material rebutting passing on of the burden, the refund is barred by unjust enrichment and not admissible. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789640 Refund of customs duty in reassessed shipping bill cases remains subject to the doctrine of unjust enrichment, and the claimant must prove that the duty burden was not passed on. Where the Bank Realisation Certificate shows export proceeds higher than the FOB value declared in the shipping bill, the excess realisation invites scrutiny on whether the duty incidence was absorbed by the exporter or shifted elsewhere. A chartered accountant's certificate that does not explain the difference is insufficient, and absent cogent material rebutting passing on of the burden, the refund is barred by unjust enrichment and not admissible. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789640