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    <title>2016 (8) TMI 445 - CESTAT MUMBAI</title>
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    <description>The appeal against the Order-in-Appeal regarding duty on molasses and refund claim rejection was allowed in favor of the respondent. The case involved disputes over duty rates, unjust enrichment, and captive consumption, with the final decision highlighting the importance of proper verification and de novo adjudication. The Tribunal remanded the matter for verification of unjust enrichment and directed the adjudicating authority to conduct de novo adjudication within three months, ensuring a fair opportunity for submission and a personal hearing.</description>
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      <description>The appeal against the Order-in-Appeal regarding duty on molasses and refund claim rejection was allowed in favor of the respondent. The case involved disputes over duty rates, unjust enrichment, and captive consumption, with the final decision highlighting the importance of proper verification and de novo adjudication. The Tribunal remanded the matter for verification of unjust enrichment and directed the adjudicating authority to conduct de novo adjudication within three months, ensuring a fair opportunity for submission and a personal hearing.</description>
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