https://www.taxtmi.com/caselaws?id=116724 Refund of duty paid under protest on free physician's samples is not barred by unjust enrichment where the assessee bore the incidence of duty and did not recover it from any recipient. Goods supplied free of cost do not indicate passing on of the duty burden, so the refund claim remains maintainable on that basis. The stated conclusion is that the assessee was entitled to succeed in the refund claim. en-us Tue, 04 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 10:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116724 Refund of duty paid under protest on free physician's samples is not barred by unjust enrichment where the assessee bore the incidence of duty and did not recover it from any recipient. Goods supplied free of cost do not indicate passing on of the duty burden, so the refund claim remains maintainable on that basis. The stated conclusion is that the assessee was entitled to succeed in the refund claim. Case-Laws Central Excise Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116724