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    <title>2014 (11) TMI 192 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded all appeals to the adjudicating authority, emphasizing the necessity for the respondent to establish the absence of passing on the duty burden to qualify for refunds under Notification No. 11/2007-Cus. The Tribunal clarified the importance of complying with the unjust enrichment principle and providing substantial evidence to support refund claims related to anti-dumping duty, directing adherence to the relevant provisions of the Customs Tariff Act and Customs Act.</description>
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      <description>The Tribunal remanded all appeals to the adjudicating authority, emphasizing the necessity for the respondent to establish the absence of passing on the duty burden to qualify for refunds under Notification No. 11/2007-Cus. The Tribunal clarified the importance of complying with the unjust enrichment principle and providing substantial evidence to support refund claims related to anti-dumping duty, directing adherence to the relevant provisions of the Customs Tariff Act and Customs Act.</description>
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