https://www.taxtmi.com/caselaws?id=795907 A Chartered Accountant's certificate certifying the importer's annual accounts and confirming that special additional duty was not passed on to buyers can rebut the statutory presumption of unjust enrichment. Section 28D of the Customs Act creates a rebuttable presumption that duty incidence has been passed on, but does not prescribe a specific method of rebuttal. Applicable circulars allow the importer to rely on such a certificate to establish that it absorbed the duty burden. The note states that the certificate was sufficient evidence and that the issue was decided in favour of the assessee. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795907 A Chartered Accountant's certificate certifying the importer's annual accounts and confirming that special additional duty was not passed on to buyers can rebut the statutory presumption of unjust enrichment. Section 28D of the Customs Act creates a rebuttable presumption that duty incidence has been passed on, but does not prescribe a specific method of rebuttal. Applicable circulars allow the importer to rely on such a certificate to establish that it absorbed the duty burden. The note states that the certificate was sufficient evidence and that the issue was decided in favour of the assessee. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795907