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    <title>2015 (12) TMI 863 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for reconsideration solely on the unjust enrichment aspect. The appellant was directed to submit the balance sheet and CA certificate for the date of refund claim sanction within a month, ensuring a fair opportunity for a personal hearing. The adjudicating authority was instructed to review the refund claim within a further month. The appeal was disposed of with these directions, emphasizing the importance of submitting all necessary documents for a proper assessment of unjust enrichment in the refund claim.</description>
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      <title>2015 (12) TMI 863 - CESTAT MUMBAI</title>
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      <description>The Tribunal remanded the case to the adjudicating authority for reconsideration solely on the unjust enrichment aspect. The appellant was directed to submit the balance sheet and CA certificate for the date of refund claim sanction within a month, ensuring a fair opportunity for a personal hearing. The adjudicating authority was instructed to review the refund claim within a further month. The appeal was disposed of with these directions, emphasizing the importance of submitting all necessary documents for a proper assessment of unjust enrichment in the refund claim.</description>
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