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of Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a deduction u/s 43B of the Income Tax Act, 1961 - The only possible way to pass the bar of Unjust Enrichment is that the disputed tax /duty is not expenses off in the accounts, but booked as ‘Receivables’ - refund not allowed.
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