Customs Duty Refund Approved: Chartered Accountant Confirms No Unjust Enrichment as Duty Not Passed to Customers.

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Full Text of the Document

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....Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of refund due has not been taken into account while arriving at the cost of services provided to the customers and therefore, the incidence of duty in question has never been passed on to the customers - refund will not result in any unjust enrichment - duly allowable....