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    <title>2005 (10) TMI 360 - CESTAT, BANGALORE</title>
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    <description>The Tribunal rejected the appeal, ruling that the appellant was not entitled to a refund claim for excess duty paid due to time bar, lack of locus standi, and unjust enrichment. The decision was based on a comprehensive analysis of the case facts and legal principles, with the Commissioner (Appeals) and Tribunal both upholding the rejection of the refund claim.</description>
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      <description>The Tribunal rejected the appeal, ruling that the appellant was not entitled to a refund claim for excess duty paid due to time bar, lack of locus standi, and unjust enrichment. The decision was based on a comprehensive analysis of the case facts and legal principles, with the Commissioner (Appeals) and Tribunal both upholding the rejection of the refund claim.</description>
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