Doctrine on Unjust Enrichment: refunds may be withheld if duty was passed to customers, though judicial awards can be complied with to avoid contempt.

Refunds of excise duty should be withheld where the officer finds the manufacturer or importer has passed on the duty burden to customers under the Doctrine on Unjust Enrichment; payments ordered by judicial bodies may be allowed to avoid contempt but should be challenged before higher forums on unjust enrichment; the referenced instructions are prospective and do not require reversal of prior refunds unless those refunds are independently erroneous.

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