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    <title>2016 (3) TMI 396 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the respondent, holding that duty payment on cut flowers was not required beyond the duty on imported inputs. The refund claim was justified, subject to verification of unjust enrichment. The judgment highlighted the importance of adhering to legal provisions and proper verification of duty payment incidents. The case was disposed of by remand for a detailed assessment of unjust enrichment, ensuring adherence to legal principles and procedural fairness.</description>
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      <description>The Tribunal ruled in favor of the respondent, holding that duty payment on cut flowers was not required beyond the duty on imported inputs. The refund claim was justified, subject to verification of unjust enrichment. The judgment highlighted the importance of adhering to legal provisions and proper verification of duty payment incidents. The case was disposed of by remand for a detailed assessment of unjust enrichment, ensuring adherence to legal principles and procedural fairness.</description>
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