Customs Refund Claims: Unjust Enrichment Doctrine Inapplicable to Public Sector; Proof of Duty Incidence Required.

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....Refund claim - Principles of unjust enrichment - the proof that, the incidence of duty has not been passed on - State represents the people of the country. - No one can speak of the people being unjustly enriched - The doctrine of unjust enrichment is not applicable to the case of public sector undertakings - HC....