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    <title>2015 (10) TMI 2531 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, overturning the rejection of the refund claim based on unjust enrichment. It was established through the company&#039;s accounts and a Chartered Accountant&#039;s certification that the excess duty had not been passed on to another person. The Tribunal emphasized the significance of proper documentation and certification in such matters, ultimately granting consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, overturning the rejection of the refund claim based on unjust enrichment. It was established through the company&#039;s accounts and a Chartered Accountant&#039;s certification that the excess duty had not been passed on to another person. The Tribunal emphasized the significance of proper documentation and certification in such matters, ultimately granting consequential relief to the appellant.</description>
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