Unjust enrichment does not bar refund of duty on free physician's samples when no burden is passed to buyers.

Refund of excess duty on physician's samples distributed free of cost is not barred by unjust enrichment, because the duty burden is not passed on to buyers. The Tribunal followed its earlier view that such free samples do not create recovery from customers and therefore the refund claim cannot be rejected on that ground. On that basis, the unjust enrichment objection was held inapplicable to the refund claim for free physician's samples, and consequential relief followed.

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Issues: Whether the doctrine of unjust enrichment applies to refund of excess duty paid on physician's samples distributed free of cost.

Analysis: The appeal turned on the settled position that physician's samples distributed free of cost do not attract the bar of unjust enrichment, since the duty burden is not recovered from buyers of such samples. The Tribunal followed its earlier decisions holding that refund in such a case cannot be denied on the ground of unjust enrichment.

Conclusion: The bar of unjust enrichment was held inapplicable to the refund claim relating to free physician's samples, and the appeal was allowed with consequential relief.

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