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Refund of duty not passed on by a trader dealer

This query is : Resolved 
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(Querist)
30 December 2009 Can a trader dealer claim refund of excie duty not passed on to the customers.
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SANJAY JAIN

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SANJAY JAIN (Expert)
30 December 2009 The duty erroneously paid may be claimed by the person who has suffered the incidence of duty. The claim would be subject to the unjust enrichment. If this is satisfied, the trader may claim.
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