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    <title>2017 (1) TMI 798 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal by remanding the case back to the Original Authority for reconsideration of the refund claim for the period after 19/01/2004. The discount on High Speed Diesel (HSD) was deemed admissible only from that date onwards, based on the doctrine of unjust enrichment and legal precedents regarding transaction value and discount deduction. The appellant was granted a refund and interest from 19/01/2004 as per the law.</description>
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      <description>The Tribunal allowed the appeal by remanding the case back to the Original Authority for reconsideration of the refund claim for the period after 19/01/2004. The discount on High Speed Diesel (HSD) was deemed admissible only from that date onwards, based on the doctrine of unjust enrichment and legal precedents regarding transaction value and discount deduction. The appellant was granted a refund and interest from 19/01/2004 as per the law.</description>
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