Valuation Dispute Leads to Excise Duty Refund; Contractual Obligation Ensures No Unjust Enrichment Under Agreement with HLL.

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....Refund - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was to be returned to HLL as soon as the Appellant gets refund of the excise duty; the refund would not be hit by the bar of unjust enrichment - AT....