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    <title>2006 (3) TMI 353 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the lower authorities&#039; decisions in favor of the respondents, manufacturers of agricultural pesticides, in an appeal against duty refund denial by the Revenue based on unjust enrichment. The Tribunal concluded that the respondents were entitled to the refund as the correct duty rate had not been passed on to the buyer, indicating no unjust enrichment. The judgment was pronounced on 1-3-2006.</description>
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      <description>The Tribunal upheld the lower authorities&#039; decisions in favor of the respondents, manufacturers of agricultural pesticides, in an appeal against duty refund denial by the Revenue based on unjust enrichment. The Tribunal concluded that the respondents were entitled to the refund as the correct duty rate had not been passed on to the buyer, indicating no unjust enrichment. The judgment was pronounced on 1-3-2006.</description>
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