https://www.taxtmi.com/caselaws?id=51876 Documentary evidence including the balance-sheet, chartered accountant's certificate, and unchanged sale prices showed that the excess customs duty was treated as recoverable from Customs and not passed on to buyers. As the Revenue produced no material to rebut this factual position, the doctrine of unjust enrichment was not established on these facts. The customs refund could therefore not be denied on that ground, and the refund in favour of the assessee was sustained. en-us Thu, 01 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51876 Documentary evidence including the balance-sheet, chartered accountant's certificate, and unchanged sale prices showed that the excess customs duty was treated as recoverable from Customs and not passed on to buyers. As the Revenue produced no material to rebut this factual position, the doctrine of unjust enrichment was not established on these facts. The customs refund could therefore not be denied on that ground, and the refund in favour of the assessee was sustained. Case-Laws Customs Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51876