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    <title>2003 (9) TMI 441 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, directing the respondent to refund the excess duty paid under protest within 10 weeks. The appellant&#039;s compliance with the protest requirement and lack of evidence contradicting the protest payment claim led the Tribunal to accept the argument that the refund should not be subject to the doctrine of unjust enrichment, in line with the Supreme Court decision in Sinkhai Synthetics and Chemicals v. CCE.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107948</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, directing the respondent to refund the excess duty paid under protest within 10 weeks. The appellant&#039;s compliance with the protest requirement and lack of evidence contradicting the protest payment claim led the Tribunal to accept the argument that the refund should not be subject to the doctrine of unjust enrichment, in line with the Supreme Court decision in Sinkhai Synthetics and Chemicals v. CCE.</description>
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