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    <description>The Appellate Tribunal remanded the case to the adjudicating authority to examine new evidence presented by the appellant regarding the non-recovery of duty claimed as a refund and not passed on to customers. The Tribunal emphasized the importance of ensuring a proper determination of unjust enrichment and providing the appellant with a reasonable opportunity to present their case. The appeal was allowed for further review and consideration, indicating a favorable outcome for the appellant.</description>
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      <description>The Appellate Tribunal remanded the case to the adjudicating authority to examine new evidence presented by the appellant regarding the non-recovery of duty claimed as a refund and not passed on to customers. The Tribunal emphasized the importance of ensuring a proper determination of unjust enrichment and providing the appellant with a reasonable opportunity to present their case. The appeal was allowed for further review and consideration, indicating a favorable outcome for the appellant.</description>
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