Refund Denied: Excise Duty on Gauges Passed to Consumers, Preventing Unjust Enrichment Under C.A. Certificate.

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....Doctrine of unjust enrichment - It is seen from the extract of the C.A. certificate that the excise duty paid in respect of gauges was charged as expenditure during the respective years. The fact that it has been charged as expenditure indicate the facts that the same has been recovered from the customer. - Refund not allowed - AT....