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of <h1>Tribunal rules in favor of appellants on duty classification dispute, grants refund claim</h1> <h3>CAPRIHANS INDIA LTD. Versus COMMISSIONER OF C. EX., MUMBAI</h3> The Tribunal ruled in favor of the appellants in the case concerning the classification of 'Metallica Laminates' for duty rates. The appellants were ... Refund - Unjust enrichment - Passing of burden of duty The case involved the classification of 'Metallica Laminates' under duty rates, with the appellants initially paying under protest due to a change in classification. The Tribunal ruled in favor of the appellants, stating that duty was not passed on to customers, allowing the refund claim and setting aside lower authorities' orders. The decision was influenced by the precedent set in the case of Industrial Cables (I) Ltd. v. CCE, Chandigarh.
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