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    <title>2015 (10) TMI 1701 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the doctrine of unjust enrichment was not applicable. The appellant paid the duty under protest, reflected it as receivable, and maintained consistent sale prices. The burden of proof that the duty was not passed on to customers was met with evidence, leading to the conclusion that unjust enrichment did not apply. The appeal was granted based on these findings and legal precedent, providing relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal, ruling that the doctrine of unjust enrichment was not applicable. The appellant paid the duty under protest, reflected it as receivable, and maintained consistent sale prices. The burden of proof that the duty was not passed on to customers was met with evidence, leading to the conclusion that unjust enrichment did not apply. The appeal was granted based on these findings and legal precedent, providing relief to the appellant.</description>
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