Refund Approved for Excess Excise Duty Due to Software Error, Goods Not Sent to Buyers, Duty Unrecovered.

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....Refund - unjust enrichment - excess excise duty paid due to the failure of computer software cleared to their depots - Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers - Refund allowed - AT....