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2008 (9) TMI 62 - SC - CustomsDuty paid under protest - refund claim - in the invoices, it was clearly mentioned that the sale price did not include the customs duty - there was no change in price post-levying of the duty - auditor’s certificate certifying that assessee had not passed on the customs duty to customers – considering all the facts finding of tribunal that principle of unjust enrichment is not applicable, require no interference – revenue’s appeal is dismissed - assessee would be entitled to the refund
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