Refund Approved for Higher Duty on Lead Acid Batteries; No Unjust Enrichment Found as Duty Burden Not Transferred.

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....Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. - AT....