Refund Approved for Non-Excisable Scrap; Invoice with Duty and Ex-Duty Prices Allows Refund Without Unjust Enrichment.

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....Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar of unjust enrichment as contracted price for scrap was inclusive of duty - AT....