Unjust Enrichment Trigger

The Tribunal affirmed denial of refund, holding that excess export realisation vis-à-vis declared FOB value raises a presumption of duty pass-through. 

In absence of cogent reconciliation or evidentiary correlation, the Chartered Accountant’s certificate was held insufficient. 

The doctrine of unjust enrichment, statutorily embedded and equity-based, operated decisively against the assessee.