Refund Claim Denied: No Unjust Enrichment Found as Dredger Remained in Use, No Duty Burden Passed to Consumers.

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....Refund claim - principles of unjust enrichment - There is no evidence of unjust enrichment as the dredger and its parts were still in use and not sold or transferred, negating the possibility of passing the duty burden to consumers. The substantial questions of law were answered against the appellant revenue. - HC....