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    <title>2004 (11) TMI 458 - CESTAT, NEW DELHI</title>
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    <description>The appellate court set aside the order rejecting the refund claim based on unjust enrichment, remanding the matter for a fresh decision. The appellants were granted the opportunity to prove non-passing of duty incidence to customers, emphasizing the importance of justice and fairness in the proceedings. This decision favored the appellants, allowing them the chance to present evidence and potentially secure the refund claim initially denied.</description>
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      <description>The appellate court set aside the order rejecting the refund claim based on unjust enrichment, remanding the matter for a fresh decision. The appellants were granted the opportunity to prove non-passing of duty incidence to customers, emphasizing the importance of justice and fairness in the proceedings. This decision favored the appellants, allowing them the chance to present evidence and potentially secure the refund claim initially denied.</description>
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