https://www.taxtmi.com/caselaws?id=53246 Refund of customs duty could not be claimed for two Bills of Entry where the assessments had attained finality and had not been set aside in the proper appellate forum, even though similar consignments were later found eligible for exemption. For the remaining claim, the presumption of unjust enrichment was rebutted by a Chartered Accountant's certificate, cost records and balance-sheet entries showing the amount as customs deposit under loans and advances. In the absence of contrary evidence from Revenue, the documentary material was accepted and the refund on the balance claim was allowed. en-us Thu, 08 Apr 2004 00:00:00 +0530 Wed, 19 Jun 2024 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53246 Refund of customs duty could not be claimed for two Bills of Entry where the assessments had attained finality and had not been set aside in the proper appellate forum, even though similar consignments were later found eligible for exemption. For the remaining claim, the presumption of unjust enrichment was rebutted by a Chartered Accountant's certificate, cost records and balance-sheet entries showing the amount as customs deposit under loans and advances. In the absence of contrary evidence from Revenue, the documentary material was accepted and the refund on the balance claim was allowed. Case-Laws Customs Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53246