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    <title>2014 (11) TMI 528 - CESTAT NEW DELHI (LB)</title>
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    <description>The Tribunal allowed the appellant&#039;s refund claim of Rs. 10,63,065/-, finding it not affected by unjust enrichment. However, the appellant was denied a cash refund for Rs. 25,28,755/- due to already availed Cenvat credit. The decision favored the appellant based on evidence and legal precedents, with the majority holding that the duty burden was not passed on to customers.</description>
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      <description>The Tribunal allowed the appellant&#039;s refund claim of Rs. 10,63,065/-, finding it not affected by unjust enrichment. However, the appellant was denied a cash refund for Rs. 25,28,755/- due to already availed Cenvat credit. The decision favored the appellant based on evidence and legal precedents, with the majority holding that the duty burden was not passed on to customers.</description>
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