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Which of the following judgments deals with the concept of unjust enrichment for the purposes of the…

Mafatlal Industries Ltd. v. Union of India addresses unjust enrichment in customs and excise refunds. A taxpayer who has passed the duty burden to customers would receive an…

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Which of the following judgments deals with the concept of unjust enrichment for the purposes of the Customs Act and the Central Excises Act?

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Correct answer D

Mafatlal Industries Ltd. v. Union of India addresses unjust enrichment in customs and excise refunds. A taxpayer who has passed the duty burden to customers would receive an unjustified windfall if the same duty were refunded to the taxpayer. The judgment examines the refund provisions designed to prevent that result.

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