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    <title>2015 (11) TMI 1672 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the pharmaceutical company Appellant in a refund claim dispute involving duty payment on imported medicines. The Appellant&#039;s appeal succeeded as the Tribunal found that the doctrine of unjust enrichment did not apply due to the destruction of goods and absence of transfer of ownership. The impugned order was set aside, and the Appellant was granted the refund with interest, highlighting the equitable application of the doctrine in cases where no undue benefit accrues.</description>
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      <description>The Tribunal ruled in favor of the pharmaceutical company Appellant in a refund claim dispute involving duty payment on imported medicines. The Appellant&#039;s appeal succeeded as the Tribunal found that the doctrine of unjust enrichment did not apply due to the destruction of goods and absence of transfer of ownership. The impugned order was set aside, and the Appellant was granted the refund with interest, highlighting the equitable application of the doctrine in cases where no undue benefit accrues.</description>
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