TMI BlogRefund claim - unjust enrichment - where the appellant have written off the excess duty paid to the...Refund claim - unjust enrichment - where the appellant have written off the excess duty paid to the profits in the relevant accounting year, that does not amount to passing of duty to a third party. The presumption drawn by the Revenue has got no legs to stand - 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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