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    <title>2011 (4) TMI 1198 - CESTAT, DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the authorities&#039; findings that interest on the refunded amount under Rule 57CC was not warranted as it did not constitute a refund of duty. The principle of unjust enrichment was deemed inapplicable in this case, and the timely processing of the refund application within three months was considered reasonable, leading to the dismissal of the appeal.</description>
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      <title>2011 (4) TMI 1198 - CESTAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=209863</link>
      <description>The Tribunal dismissed the appeal, upholding the authorities&#039; findings that interest on the refunded amount under Rule 57CC was not warranted as it did not constitute a refund of duty. The principle of unjust enrichment was deemed inapplicable in this case, and the timely processing of the refund application within three months was considered reasonable, leading to the dismissal of the appeal.</description>
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