https://www.taxtmi.com/caselaws?id=798075 Customs duty refund claims filed within the prescribed period remain timely where later submissions merely cure perceived documentary deficiencies. A chartered accountant's certificate, importer's self-declaration, import documents and sales-invoice particulars may establish that the duty burden was not passed on, satisfying the unjust-enrichment requirement. Revised certification or document abstracts cannot be insisted upon unless required under the applicable refund framework, particularly where the requested material has subsequently been furnished. The claim must be processed from the date of its original timely filing, and rejection solely because deficiency-curing documents were submitted later is unsustainable. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798075 Customs duty refund claims filed within the prescribed period remain timely where later submissions merely cure perceived documentary deficiencies. A chartered accountant's certificate, importer's self-declaration, import documents and sales-invoice particulars may establish that the duty burden was not passed on, satisfying the unjust-enrichment requirement. Revised certification or document abstracts cannot be insisted upon unless required under the applicable refund framework, particularly where the requested material has subsequently been furnished. The claim must be processed from the date of its original timely filing, and rejection solely because deficiency-curing documents were submitted later is unsustainable. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798075