Appellants' Refund Claim Denied Due to Lack of Evidence on Unjust Enrichment; No Proof Duty Burden Wasn't Transferred.

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....Refund claim - unjust enrichment - except for putting forth arguments theoretically, the appellants have not put forth any incontrovertible evidence to prove that the burden of duty has not been passed on to their customers - Neither from the sample invoices nor from certificate by cost accountant able to prove that test of unjust enrichment has passed.....