Refund Entitlement: Appellant's Right to Excess Duty Refund in Goods Clearance Amid Unjust Enrichment Concerns.
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....Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of excess duty paid provisionally at the time of clearance of goods - AT....
TaxTMI