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    <title>Refund Granted Due to Unjust Enrichment: Evidence Shows Duty Not Passed On by Assessee.</title>
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    <description>Refund - unjust enrichment - assessee has submitted Balance Sheet, Books of Account and Chartered Accountant certificate before the adjudicating authority to the effect incidence of duty has not been passed to any other person - refund allowed - AT</description>
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