https://www.taxtmi.com/caselaws?id=54125 Refund of customs duty on imported socks knitting machines turned on whether the doctrine of unjust enrichment applied. Documentary evidence from a cost accountant and a chartered accountant showed that the duty was not included in the machine cost and was recorded as receivable in the refund account. On that basis, the factual foundation for treating the duty as indirectly passed on was not established, so refund could not be denied on mere presumption. The impugned rejection of refund was set aside and consequential relief followed. en-us Wed, 18 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54125 Refund of customs duty on imported socks knitting machines turned on whether the doctrine of unjust enrichment applied. Documentary evidence from a cost accountant and a chartered accountant showed that the duty was not included in the machine cost and was recorded as receivable in the refund account. On that basis, the factual foundation for treating the duty as indirectly passed on was not established, so refund could not be denied on mere presumption. The impugned rejection of refund was set aside and consequential relief followed. Case-Laws Customs Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54125