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    <title>2012 (12) TMI 144 - CESTAT, BANGALORE</title>
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    <description>The Tribunal remanded the case to the original authority for fresh consideration, directing them to assess the adjustment of excess duty payment against short payment on a monthly basis. The Tribunal emphasized the importance of complying with the principle of unjust enrichment and providing the assessee with opportunities to present evidence. The issue of whether the refund claim was barred by unjust enrichment was left open for further adjudication.</description>
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      <description>The Tribunal remanded the case to the original authority for fresh consideration, directing them to assess the adjustment of excess duty payment against short payment on a monthly basis. The Tribunal emphasized the importance of complying with the principle of unjust enrichment and providing the assessee with opportunities to present evidence. The issue of whether the refund claim was barred by unjust enrichment was left open for further adjudication.</description>
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