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    <title>2016 (12) TMI 151 - CESTAT CHANDIGARH</title>
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    <description>Refund was held not to be barred by unjust enrichment where the evidence, including invoices, showed that the duty incidence was not recovered from buyers and no additional consideration was received towards duty. The earlier view that refund was otherwise admissible remained undisturbed, so the rejection was found unsustainable. The assessee was therefore held entitled to refund, and consequential relief was directed.</description>
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      <description>Refund was held not to be barred by unjust enrichment where the evidence, including invoices, showed that the duty incidence was not recovered from buyers and no additional consideration was received towards duty. The earlier view that refund was otherwise admissible remained undisturbed, so the rejection was found unsustainable. The assessee was therefore held entitled to refund, and consequential relief was directed.</description>
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