https://www.taxtmi.com/caselaws?id=797141 Refund of excess customs duty is not barred by unjust enrichment where the importer establishes that duty incidence was not passed on. A Chartered Accountant certificate, Bills of Entry and sales invoices showing bunker oil was sold below its import value demonstrate that the importer did not recover the import cost or duty. Recording duty as an expense in the profit and loss account does not alone prove that the duty burden was passed to buyers. Once the importer produces this evidence, the evidentiary burden shifts to Revenue; without rebuttal material, refund remains payable. en-us Tue, 04 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797141 Refund of excess customs duty is not barred by unjust enrichment where the importer establishes that duty incidence was not passed on. A Chartered Accountant certificate, Bills of Entry and sales invoices showing bunker oil was sold below its import value demonstrate that the importer did not recover the import cost or duty. Recording duty as an expense in the profit and loss account does not alone prove that the duty burden was passed to buyers. Once the importer produces this evidence, the evidentiary burden shifts to Revenue; without rebuttal material, refund remains payable. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797141