25However, by way of exception, such repayment can be refused where it entails unjust enrichment of the persons concerned. The protection of the rights so guaranteed by the legal order of the European Union does not require repayment of taxes, charges and duties levied in breach of European Union law where it is established that the person required to pay such charges has actually passed them on to other persons (Case C-398/09 Lady & Kid and Others [2011] ECR I-7375, paragraph 18).
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