https://www.taxtmi.com/caselaws?id=470466 A departmental objection that refund required prior challenge to self-assessed Bills of Entry cannot be revived after the finding permitting the refund claim has attained finality between the parties. On unjust enrichment, a Chartered Accountant certificate materially identical to certificates accepted in comparable contemporaneous import proceedings may establish that additional customs duty was not passed on to customers, particularly where related determinations have become final. The refund claims remain maintainable, and refund is available where the importer proves that it retained the duty incidence. en-us Tue, 22 Jul 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470466 A departmental objection that refund required prior challenge to self-assessed Bills of Entry cannot be revived after the finding permitting the refund claim has attained finality between the parties. On unjust enrichment, a Chartered Accountant certificate materially identical to certificates accepted in comparable contemporaneous import proceedings may establish that additional customs duty was not passed on to customers, particularly where related determinations have become final. The refund claims remain maintainable, and refund is available where the importer proves that it retained the duty incidence. Case-Laws Customs Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470466