Refund Approved for Unjust Enrichment: Excise Duty Overpaid on Price Without Discount Wasn't Transferred to Another Party.
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....Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT....




TaxTMI
TaxTMI