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    <title>2004 (4) TMI 601 - CESTAT NEW DELHI</title>
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    <description>The Apex Court directed a review of the refund claim under protest. The impugned order rejecting the refund claim based on unjust enrichment was deemed legally unsustainable. The order-in-original was set aside, and the appeal was accepted with appropriate relief. The Commissioner (Appeals) order was overturned, and the appellants&#039; appeal was granted with necessary relief as per the law.</description>
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      <title>2004 (4) TMI 601 - CESTAT NEW DELHI</title>
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      <description>The Apex Court directed a review of the refund claim under protest. The impugned order rejecting the refund claim based on unjust enrichment was deemed legally unsustainable. The order-in-original was set aside, and the appeal was accepted with appropriate relief. The Commissioner (Appeals) order was overturned, and the appellants&#039; appeal was granted with necessary relief as per the law.</description>
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