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<h1>High Court denies duty refund petition, upholding legal precedent. Full bench decision cited.</h1> The High Court of Bombay dismissed the petition for duty refund, relying on a prior full bench decision. Despite differences in other cases, the court ... Refund - Unjust enrichment The High Court of Bombay rejected the petition for refund of duty as the price of goods already included excise duty, citing a previous full bench decision. The court preferred to follow the established law despite other cases being distinguishable on facts. The petition was dismissed.