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    <title>2015 (6) TMI 616 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, granting the appellants a refund of excess CVD and BCD amounting to Rs. 7,75,157. The unjust enrichment clause was deemed inapplicable to their case due to the retrospective timeline involved, as the finalization of provisional assessment in 1999 predated the insertion of relevant provisions in 2006. The Tribunal ruled in favor of the appellant, setting aside the impugned order.</description>
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      <title>2015 (6) TMI 616 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=260691</link>
      <description>The Tribunal allowed the appeal, granting the appellants a refund of excess CVD and BCD amounting to Rs. 7,75,157. The unjust enrichment clause was deemed inapplicable to their case due to the retrospective timeline involved, as the finalization of provisional assessment in 1999 predated the insertion of relevant provisions in 2006. The Tribunal ruled in favor of the appellant, setting aside the impugned order.</description>
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