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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
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of Rejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - the incidence of duty has not been passed on is not contested by the Revenue - Refund allowed - AT
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