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    <title>2013 (4) TMI 551 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the rejection of the refund claim based on unjust enrichment, citing the appellant&#039;s actions in contesting the service tax liability and depositing the refund amount during the investigation. The Tribunal found that the appellant had raised a dispute by contesting the amount deposited, leading to the order being deemed incorrect. Consequently, the Tribunal directed lower authorities to grant the refund to the appellant, overturning the rejection of the claim.</description>
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      <description>The Tribunal set aside the rejection of the refund claim based on unjust enrichment, citing the appellant&#039;s actions in contesting the service tax liability and depositing the refund amount during the investigation. The Tribunal found that the appellant had raised a dispute by contesting the amount deposited, leading to the order being deemed incorrect. Consequently, the Tribunal directed lower authorities to grant the refund to the appellant, overturning the rejection of the claim.</description>
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