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    <title>2013 (1) TMI 813 - RAJASTHAN HIGH COURT</title>
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    <description>The Tribunal upheld the refund of the short paid duty amount, rejecting the Revenue&#039;s appeal based on the concept of unjust enrichment. The Tribunal found no error in the orders passed by the Dy. Commissioner and Appellate Authority, affirming that the deposited amount was refundable and unjust enrichment principles did not apply. Consequently, the appeal was dismissed in favor of the assessee.</description>
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      <title>2013 (1) TMI 813 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=178730</link>
      <description>The Tribunal upheld the refund of the short paid duty amount, rejecting the Revenue&#039;s appeal based on the concept of unjust enrichment. The Tribunal found no error in the orders passed by the Dy. Commissioner and Appellate Authority, affirming that the deposited amount was refundable and unjust enrichment principles did not apply. Consequently, the appeal was dismissed in favor of the assessee.</description>
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