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    <title>2006 (1) TMI 318 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal in a case involving the dispute over diluting duty paid Pesticidal Chemicals. The Commissioner (Appeals) settled the matter in favor of the assessee, allowing a refund claim and addressing unjust enrichment concerns. The appellate authority upheld the decision, emphasizing that duty elements were not passed on to customers based on invoice comparisons. The Tribunal found no fault in the Commissioner&#039;s ruling, concluding that the duty amount was not recovered from customers, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116953</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal in a case involving the dispute over diluting duty paid Pesticidal Chemicals. The Commissioner (Appeals) settled the matter in favor of the assessee, allowing a refund claim and addressing unjust enrichment concerns. The appellate authority upheld the decision, emphasizing that duty elements were not passed on to customers based on invoice comparisons. The Tribunal found no fault in the Commissioner&#039;s ruling, concluding that the duty amount was not recovered from customers, leading to the dismissal of the Revenue&#039;s appeal.</description>
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