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2008 (5) TMI 73 - AT - CustomsRefund - held that the doctrine of unjust enrichment is applicable to all cases of refund irrespective of whether the amount to be refunded is duty or otherwise (including redemption fine and penalty) - appellants have not submitted any documentary evidence to show that the incidence of the amounts in question has not been passed on to anybody else. Hence the amount of refund claimed has been rightly credited to the Consumer Welfare Fund
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