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2008 (2) TMI 95 - AT - CustomsDuty paid on 9 packages but found that only 8 packages were received - one package was short shipped – reassessment of 8 packages - Refund claim filed for duty excess paid - it cannot be denied that the amount pertains to the duty paid for the goods that did not exist at the relevant time- Since there cannot be a buyer for the non-existent goods, it is normal logic that the duty could also not have been passed on to a non-existent buyer – refund not deniable on ground of unjust enrichment
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