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    <title>2004 (8) TMI 599 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=114880</link>
    <description>The Tribunal upheld the decision to reject the appellant&#039;s claim for a refund of a differential duty, citing the lack of evidence that the duty burden was not passed on to customers. Despite the appellant&#039;s arguments on unjust enrichment and price uniformity, the Tribunal found the Supreme Court&#039;s decision on unjust enrichment applicable to the case. The Tribunal emphasized that uniformity in price did not necessarily indicate the duty burden was not transferred to buyers. Consequently, the Tribunal dismissed the appeal, affirming the previous rulings and rejecting the appellant&#039;s contentions.</description>
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    <pubDate>Mon, 16 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 599 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114880</link>
      <description>The Tribunal upheld the decision to reject the appellant&#039;s claim for a refund of a differential duty, citing the lack of evidence that the duty burden was not passed on to customers. Despite the appellant&#039;s arguments on unjust enrichment and price uniformity, the Tribunal found the Supreme Court&#039;s decision on unjust enrichment applicable to the case. The Tribunal emphasized that uniformity in price did not necessarily indicate the duty burden was not transferred to buyers. Consequently, the Tribunal dismissed the appeal, affirming the previous rulings and rejecting the appellant&#039;s contentions.</description>
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      <pubDate>Mon, 16 Aug 2004 00:00:00 +0530</pubDate>
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