Refund Approved: Excise Duty Incorrectly Debited and Not Collected, No Unjust Enrichment Involved.

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....Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty raised in the invoice which establishes that the duty burden has not been passed on - refund is not hit by unjust enrichment - AT....