Refund Denied in Customs Case Due to Lack of Evidence Against Unjust Enrichment Claim; Inference by Cost Accountant Insufficient.

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....Refund - Unjust enrichment - he records maintained did not reflect the duty paid on the raw materials as the amount due/receivable from the department. In the absence of such an evidence, an inference drawn by the Cost Accountant cannot be said to be reasonable rebuttal of the statutory presumption - refund denied - AT....