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    <title>Refund Claim Can&#039;t Be Denied for &#039;Expense Side&#039; Recording; No Unjust Enrichment Without Disputed Facts.</title>
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    <description>Refund claim - Even if it is shown on the &#039;expense side&#039; that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances - HC</description>
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