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    <title>2011 (12) TMI 433 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the appellant had passed the bar of unjust enrichment by providing bank realisation certificates and debit notes as evidence. The documentary evidence proved that the duty amount had been refunded by the foreign buyer. Consequently, the impugned order denying the refund claim was set aside, and the original adjudication order sanctioning the refund claim was restored. The appeal was allowed, and the stay application was disposed of accordingly.</description>
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      <title>2011 (12) TMI 433 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=246324</link>
      <description>The Tribunal found that the appellant had passed the bar of unjust enrichment by providing bank realisation certificates and debit notes as evidence. The documentary evidence proved that the duty amount had been refunded by the foreign buyer. Consequently, the impugned order denying the refund claim was set aside, and the original adjudication order sanctioning the refund claim was restored. The appeal was allowed, and the stay application was disposed of accordingly.</description>
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