Delhi HC allows Refund based on CA Certificate & Invoices, Rejects Unjust Enrichment

Commissioner of Customs Vs U.T. Electronics Pvt. Ltd (Delhi High Court) Delhi High Court has dismissed appeals filed by the Commissioner of Customs, upholding a decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that granted a refund to M/s U.T. Electronics Pvt. Ltd. The core issue in the appeals was the doctrine of unjust enrichment and whether the company had successfully demonstrated that it had not passed on the burden of customs duty to its customers. CESTAT had examined the evidence provided by U.T. Electronics, including a Chartered Accountant’s certificat...