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    <title>1989 (2) TMI 226 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellants were entitled to the benefit of Notification No. 80/80-CE for the period in question, allowing their appeal. The Tribunal emphasized the need for legislative intervention to address issues of unjust enrichment, as it lacked the authority to deny refunds on this ground within the existing legal framework. The cross-objection filed by the Revenue was dismissed.</description>
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