TMI BlogRefund claim - unjust enrichment - excise duty was paid on the price without deduction of discount -...Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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