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    <title>2015 (4) TMI 158 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund, as the appellant failed to prove that the duty incidence was not passed on to the buyers. The appeal was rejected, affirming the application of the doctrine of unjust enrichment and the proper verification of documentary evidence for refund claims.</description>
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      <description>The Tribunal upheld the decision to credit the refund amount to the Consumer Welfare Fund, as the appellant failed to prove that the duty incidence was not passed on to the buyers. The appeal was rejected, affirming the application of the doctrine of unjust enrichment and the proper verification of documentary evidence for refund claims.</description>
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