Refund Claim Denied: Tribunal Cites Unjust Enrichment Doctrine as Duty Burden Passed to Buyers via Invoices and Records.

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....Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found that the burden of duty had been passed on to the buyers based on the examination of the appellant's books of accounts and invoices. - Therefore, the appellant's refund claim was dismissed, as it was hit by the principles of unjust enrichment. - AT....