https://www.taxtmi.com/caselaws?id=54098 A refund claim on imported Kraft Paper was held not to be barred by unjust enrichment where a Chartered Accountant's certificate showed that the duty incidence had not been passed on. The certificate stated that the contract price for transformers was fixed independently, and the Revenue produced no contrary material to rebut it. A cited precedent was distinguished because the certificate there lacked supporting examination of cost data and related records. The refund was therefore treated as admissible, and the assessee succeeded. en-us Tue, 03 May 2005 00:00:00 +0530 Mon, 06 May 2024 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54098 A refund claim on imported Kraft Paper was held not to be barred by unjust enrichment where a Chartered Accountant's certificate showed that the duty incidence had not been passed on. The certificate stated that the contract price for transformers was fixed independently, and the Revenue produced no contrary material to rebut it. A cited precedent was distinguished because the certificate there lacked supporting examination of cost data and related records. The refund was therefore treated as admissible, and the assessee succeeded. Case-Laws Customs Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54098