Refund Claims Barred by Unjust Enrichment u/s 11B; Consistent Pricing Doesn't Prove Non-Transfer of Duty to Buyers.

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....Refund claim - Their claim is hit by the bar of unjust enrichment under Section 11B of the Act as the uniformity of the price before and after assessment does not lead to the conclusion that incidence of duty has not been passed on to the buyers - AT....