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    <title>2007 (8) TMI 143 - CESTAT, MUMBAI</title>
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    <description>The Commissioner upheld the order granting a refund of duty paid by an EOU on clearances to DTA for the first time. The Commissioner found that the duty claimed was for the first clearance, with no duty incidence passed on, and rejected the revenue&#039;s appeal due to lack of challenge on double payment and unjust enrichment. The impugned order was upheld, and the revenue&#039;s appeal was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=2670</link>
      <description>The Commissioner upheld the order granting a refund of duty paid by an EOU on clearances to DTA for the first time. The Commissioner found that the duty claimed was for the first clearance, with no duty incidence passed on, and rejected the revenue&#039;s appeal due to lack of challenge on double payment and unjust enrichment. The impugned order was upheld, and the revenue&#039;s appeal was rejected.</description>
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