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    <description>The Tribunal found in favor of the Appellant, allowing the appeal against the Revision Order under Section 84 of the Finance Act, 1994. It criticized the lack of clarity in the revisional process and the failure to demonstrate unjust enrichment by the Appellant. The Tribunal emphasized the importance of transparent notices and fair consideration of evidence, ruling that there was no unjust enrichment established and highlighting the necessity of a legally sound approach in determining duty incidence and unjust enrichment.</description>
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      <description>The Tribunal found in favor of the Appellant, allowing the appeal against the Revision Order under Section 84 of the Finance Act, 1994. It criticized the lack of clarity in the revisional process and the failure to demonstrate unjust enrichment by the Appellant. The Tribunal emphasized the importance of transparent notices and fair consideration of evidence, ruling that there was no unjust enrichment established and highlighting the necessity of a legally sound approach in determining duty incidence and unjust enrichment.</description>
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