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    <title>Refund Claim Validated Based on Chartered Accountant&#039;s Certificate and Supporting Evidence, No Unjust Enrichment Found.</title>
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    <description>Eligibility of Refund claim - Unjust Enrichment - the certificate of C.A. which is supported by other corroborative evidence like balance-sheet and calculation of amount etc. cannot be brushed aside and looks to be fair and reasonable. - AT</description>
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