Refund Claim Allowed for Unjust Enrichment on Finished Goods; Dealers Couldn't Issue Excisable Invoices Due to Lack of Registration.

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....Refund claim - unjust enrichment - refund claim forming part of finished goods - the dealers were not registered with the department and therefore, could not issue excisable invoices passing on the duty in turn to their customers - refund allowed - HC....