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    <title>Refund Approved for Unjust Enrichment: Excise Duty Overpaid on Price Without Discount Wasn&#039;t Transferred to Another Party.</title>
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    <description>Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT</description>
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      <description>Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT</description>
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