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    <title>2005 (2) TMI 670 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Co-operative Milk Union regarding the liability to pay duty on Ghee post-1998-99 Budget levy. The Tribunal allowed the appellant&#039;s refund claim for duty paid on unsold depot stock, emphasizing that duty post-clearance from the factory did not trigger unjust enrichment provisions. The decision clarified that duty on Ghee post-levy did not apply to goods removed prior, supporting the appellant&#039;s refund claim and highlighting the distinction between duty liability on goods post-levy and those already removed.</description>
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    <pubDate>Mon, 07 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 670 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115917</link>
      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Co-operative Milk Union regarding the liability to pay duty on Ghee post-1998-99 Budget levy. The Tribunal allowed the appellant&#039;s refund claim for duty paid on unsold depot stock, emphasizing that duty post-clearance from the factory did not trigger unjust enrichment provisions. The decision clarified that duty on Ghee post-levy did not apply to goods removed prior, supporting the appellant&#039;s refund claim and highlighting the distinction between duty liability on goods post-levy and those already removed.</description>
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      <pubDate>Mon, 07 Feb 2005 00:00:00 +0530</pubDate>
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