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    <title>2013 (12) TMI 164 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, overturning previous decisions in a dispute over re-conditioning photoreceptor drums for photocopiers. The issue centered on unjust enrichment in excise duty refund claims, with the Tribunal ruling that the appellants did not recover duty amounts from customers for reconditioned drums, making the unjust enrichment principle inapplicable. The Tribunal granted relief to the appellants, setting aside the rejection of refund claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=240499</link>
      <description>The Tribunal allowed the appeals, overturning previous decisions in a dispute over re-conditioning photoreceptor drums for photocopiers. The issue centered on unjust enrichment in excise duty refund claims, with the Tribunal ruling that the appellants did not recover duty amounts from customers for reconditioned drums, making the unjust enrichment principle inapplicable. The Tribunal granted relief to the appellants, setting aside the rejection of refund claims.</description>
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