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    <title>2011 (4) TMI 900 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the respondent had the right to realize duty from buyers on non-manufactured and non-dutiable goods, was not obligated to deposit additional amounts into the treasury, and was entitled to adjust duty payable on intermediate goods against duty paid on non-dutiable goods. The Tribunal found that the respondent&#039;s actions did not amount to unjust enrichment as the duty collected was paid to the Government. Consequently, the reference was disposed of in favor of the respondent.</description>
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      <title>2011 (4) TMI 900 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=210136</link>
      <description>The Tribunal held that the respondent had the right to realize duty from buyers on non-manufactured and non-dutiable goods, was not obligated to deposit additional amounts into the treasury, and was entitled to adjust duty payable on intermediate goods against duty paid on non-dutiable goods. The Tribunal found that the respondent&#039;s actions did not amount to unjust enrichment as the duty collected was paid to the Government. Consequently, the reference was disposed of in favor of the respondent.</description>
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