CESTAT rules in favor of respondents in unjust enrichment case, upholds refund claim decision.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in a case involving unjust enrichment. The Commissioner (Appeals) decision to allow the refund claim was upheld as it was found that the duty was not passed on to the buyer by the respondents. The Revenue's appeal was dismissed.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the respondents in a case involving the principle of unjust enrichment. The Commissioner (Appeals) reversed the adjudicating authority's decision to reject the refund claim, stating that the duty had been borne by the respondents and not passed on to the buyer. The appeal of the Revenue was dismissed, upholding the Commissioner (Appeals) decision.

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