Refund Claim Denied Due to Unjust Enrichment as Duty Burden Passed to Customers; Duty Paid Under Protest Noted.

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....Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT....