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    <title>1997 (8) TMI 364 - CEGAT, NEW DELHI</title>
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    <description>Classification in the assessee&#039;s favour entitled the appeals to succeed to that extent, because the product classification issue had already been settled by earlier tribunal orders. Consequential refund was not automatic, however, and had to be examined afresh under the law on unjust enrichment and the directions of the Supreme Court. The assessee therefore obtained relief on the classification dispute, while refund entitlement remained subject to further verification and adjudication by the Assistant Collector in accordance with law.</description>
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      <description>Classification in the assessee&#039;s favour entitled the appeals to succeed to that extent, because the product classification issue had already been settled by earlier tribunal orders. Consequential refund was not automatic, however, and had to be examined afresh under the law on unjust enrichment and the directions of the Supreme Court. The assessee therefore obtained relief on the classification dispute, while refund entitlement remained subject to further verification and adjudication by the Assistant Collector in accordance with law.</description>
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