Excise Duty Refund Denied for Unjust Enrichment; Refund Possible if Buyer Didn't Bear Duty Costs.

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Full Text of the Document

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....Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.....