Excise Duty Refund Approved: No Claim from Buyer, Recorded in Receivable Account, Not Denied by Unjust Enrichment Doctrine.

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....Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” - the refund claim will not be denied on the ground of doctrine of unjust enrichment - refund allowed.....