https://www.taxtmi.com/caselaws?id=3220 Refund of excess duty on physician's samples distributed free of cost is not barred by unjust enrichment, because the duty burden is not passed on to buyers. The Tribunal followed its earlier view that such free samples do not create recovery from customers and therefore the refund claim cannot be rejected on that ground. On that basis, the unjust enrichment objection was held inapplicable to the refund claim for free physician's samples, and consequential relief followed. en-us Wed, 09 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3220 Refund of excess duty on physician's samples distributed free of cost is not barred by unjust enrichment, because the duty burden is not passed on to buyers. The Tribunal followed its earlier view that such free samples do not create recovery from customers and therefore the refund claim cannot be rejected on that ground. On that basis, the unjust enrichment objection was held inapplicable to the refund claim for free physician's samples, and consequential relief followed. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3220