No denial of refund on pretext of unjust enrichment if purchaser had admitted fact of non-recovery o

Excise & Customs : Where : (a) due efforts were made to find out whether amount of duty had been passed over to purchasers being government-controlled enterprises; and (b) even purchasers had admitted fact that amount of duty had not been recovered from them, and said finding is not challenged/disturbed, refund cannot be denied on ground of unjust enrichment