https://www.taxtmi.com/caselaws?id=52188 A refund claim for excess customs duty was denied in cash because the claimant failed to rebut the statutory presumption of unjust enrichment. Mere assertions that the duty element was reflected in purchase accounts and that profits were reduced were held insufficient. In the absence of cogent evidence showing that the burden had not been passed on to customers and that the final product price remained unaffected, the bar on cash refund applied. The amount was therefore correctly credited to the Consumer Welfare Fund, and the challenge to the refund order failed. en-us Mon, 03 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52188 A refund claim for excess customs duty was denied in cash because the claimant failed to rebut the statutory presumption of unjust enrichment. Mere assertions that the duty element was reflected in purchase accounts and that profits were reduced were held insufficient. In the absence of cogent evidence showing that the burden had not been passed on to customers and that the final product price remained unaffected, the bar on cash refund applied. The amount was therefore correctly credited to the Consumer Welfare Fund, and the challenge to the refund order failed. Case-Laws Customs Mon, 03 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52188