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2011 (6) TMI 68 - AT - CustomsProvisional assessment - Refund - principle of unjust enrichment - appellants have failed to prove the incidence of duty claimed as refund has not been passed on to any other person or has been observed by themselves - - It is a matter of judicial prudence that the right of recovery under doctrine of unjust enrichment arises depending on whether retention of benefit considered contrary to the justice or against the equity - The appeal is disposed of by way of remand
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