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    <title>2017 (8) TMI 395 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Order-in-Original allowing the refund claim, dismissing Revenue&#039;s appeal based on the unjust enrichment clause&#039;s application for assessments pre-13.7.2006. The respondent, a public sector undertaking, successfully challenged the Revenue&#039;s arguments, relying on favorable judgments including a Karnataka High Court decision. The Tribunal found in favor of the respondent, citing settled law and precedent, leading to the dismissal of Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346337</link>
      <description>The Tribunal upheld the Order-in-Original allowing the refund claim, dismissing Revenue&#039;s appeal based on the unjust enrichment clause&#039;s application for assessments pre-13.7.2006. The respondent, a public sector undertaking, successfully challenged the Revenue&#039;s arguments, relying on favorable judgments including a Karnataka High Court decision. The Tribunal found in favor of the respondent, citing settled law and precedent, leading to the dismissal of Revenue&#039;s appeal.</description>
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