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    <description>The appellant successfully demonstrated non-receipt of discount payments at the time of duty payment, passing the unjust enrichment bar. The judgment set aside the rejection of the refund claim, allowing the appeals with consequential relief. The decision emphasized the appellant&#039;s adherence to the Addison &amp;amp; Co. case law, supporting their entitlement to the refund based on unjust enrichment principles.</description>
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      <description>The appellant successfully demonstrated non-receipt of discount payments at the time of duty payment, passing the unjust enrichment bar. The judgment set aside the rejection of the refund claim, allowing the appeals with consequential relief. The decision emphasized the appellant&#039;s adherence to the Addison &amp;amp; Co. case law, supporting their entitlement to the refund based on unjust enrichment principles.</description>
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