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    <title>2014 (5) TMI 130 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the doctrine of unjust enrichment applies to rebate claims under the Sugar Incentive Scheme, rejecting an appeal by M/s Chhata Sugar Company Ltd. The appellants&#039; refund claim for overpaid duty on sugar was denied due to unjust enrichment considerations, despite arguments against its application to the sugar rebate scheme. The decision aligned with established precedent, upholding the rejection based on the doctrine&#039;s applicability in similar cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247203</link>
      <description>The Tribunal held that the doctrine of unjust enrichment applies to rebate claims under the Sugar Incentive Scheme, rejecting an appeal by M/s Chhata Sugar Company Ltd. The appellants&#039; refund claim for overpaid duty on sugar was denied due to unjust enrichment considerations, despite arguments against its application to the sugar rebate scheme. The decision aligned with established precedent, upholding the rejection based on the doctrine&#039;s applicability in similar cases.</description>
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