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    <title>2007 (1) TMI 432 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellants in a case concerning the excisability of goods. The Tribunal held that there was no unjust enrichment as the contract price between the parties included the duty payable, and the duty burden was not passed on to the buyer. Consequently, the Tribunal granted relief to the appellants based on this analysis, distinguishing the arguments presented by the JDR and emphasizing the specific circumstances of the case.</description>
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