Unjust enrichment: refunds disallowed where credit notes reflect duty passed on at clearance; follow prevailing South Bench precedent. A two Member South Bench held refunds inadmissible where credit notes represented duty passed on at clearance, prevailing over a Single Member Eastern Bench that allowed refunds where credit notes were issued; the Board directs Commissioners to consider filing reference applications and to follow the South Bench decision in similar unjust enrichment cases under section 11B.
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Unjust enrichment: refunds disallowed where credit notes reflect duty passed on at clearance; follow prevailing South Bench precedent.
A two Member South Bench held refunds inadmissible where credit notes represented duty passed on at clearance, prevailing over a Single Member Eastern Bench that allowed refunds where credit notes were issued; the Board directs Commissioners to consider filing reference applications and to follow the South Bench decision in similar unjust enrichment cases under section 11B.
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