Appellant Wins Refund for Excess Duty; Revenue's Unjust Enrichment Presumption Overturned as Duty Was Not Passed On.

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....Refund claim - unjust enrichment - where the appellant have written off the excess duty paid to the profits in the relevant accounting year, that does not amount to passing of duty to a third party. The presumption drawn by the Revenue has got no legs to stand - refund allowed - AT....