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    <title>2010 (3) TMI 696 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the impugned order rejecting the refund claim, citing the principles of unjust enrichment and lack of concrete evidence that the duty paid was not included in the final product&#039;s cost, despite a later clarification from a Chartered Accountant stating otherwise. The Appeal was dismissed based on the timing and relevance of the clarification issued after the impugned order.</description>
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      <description>The Tribunal upheld the impugned order rejecting the refund claim, citing the principles of unjust enrichment and lack of concrete evidence that the duty paid was not included in the final product&#039;s cost, despite a later clarification from a Chartered Accountant stating otherwise. The Appeal was dismissed based on the timing and relevance of the clarification issued after the impugned order.</description>
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