Refund Claim via Depot Under Review for Unjust Enrichment; No Evidence of Recovery from Customers Found.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Refund claim hit by bar of unjust enrichment or not - sale through depot - there is no evidence on record that the appellant subsequently recovered the amount from their customers - AT....
TaxTMI