https://www.taxtmi.com/caselaws?id=795907 Section 28D of the Customs Act creates a rebuttable presumption that duty incidence has been passed to another person, requiring an importer seeking refund of special additional duty to establish otherwise. Where no prescribed rebuttal method applies, relevant circulars permit reliance on a Chartered Accountant's certificate based on the importer's annual accounts. A certificate confirming that the duty burden was not passed on to buyers is sufficient evidence to rebut unjust enrichment and support the refund claim. 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 Section 28D of the Customs Act creates a rebuttable presumption that duty incidence has been passed to another person, requiring an importer seeking refund of special additional duty to establish otherwise. Where no prescribed rebuttal method applies, relevant circulars permit reliance on a Chartered Accountant's certificate based on the importer's annual accounts. A certificate confirming that the duty burden was not passed on to buyers is sufficient evidence to rebut unjust enrichment and support the refund claim. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795907