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    <title>2008 (9) TMI 730 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the Annual Production Capacity dispute under the Compounded Levy Scheme. The Commissioner (Appeals) granted a refund of excess duty paid during the relevant period, rejecting the Revenue&#039;s challenge on unjust enrichment. The Tribunal affirmed the finding that the duty burden was not passed on to customers, based on detailed evidence provided by the company, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in a case concerning the Annual Production Capacity dispute under the Compounded Levy Scheme. The Commissioner (Appeals) granted a refund of excess duty paid during the relevant period, rejecting the Revenue&#039;s challenge on unjust enrichment. The Tribunal affirmed the finding that the duty burden was not passed on to customers, based on detailed evidence provided by the company, ultimately dismissing the Revenue&#039;s appeal.</description>
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