https://www.taxtmi.com/caselaws?id=54132 Refund of an extra duty deposit paid during Special Valuation Branch verification is not barred by unjust enrichment where the declared invoice value is accepted and records establish that the duty incidence was not passed to buyers. Unchanged sale prices, invoices, delivery challans, books of account and a Chartered Accountant's certificate supported non-recovery from customers. Recognition of the amount as receivable in a later financial year did not defeat the claim because the right to refund became certain only after Customs confirmed that no duty was payable. The refund was admissible. en-us Fri, 17 Jun 2005 00:00:00 +0530 Sat, 04 May 2024 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54132 Refund of an extra duty deposit paid during Special Valuation Branch verification is not barred by unjust enrichment where the declared invoice value is accepted and records establish that the duty incidence was not passed to buyers. Unchanged sale prices, invoices, delivery challans, books of account and a Chartered Accountant's certificate supported non-recovery from customers. Recognition of the amount as receivable in a later financial year did not defeat the claim because the right to refund became certain only after Customs confirmed that no duty was payable. The refund was admissible. Case-Laws Customs Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54132