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    <title>2017 (8) TMI 429 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed all appeals filed by the appellants, who were engaged in seafood export, regarding the rejection of refund on the grounds of unjust enrichment. The Tribunal held that the refund of cess was not barred by unjust enrichment, citing relevant legal precedents and the terms of the sale contract. The Tribunal also dismissed objections raised regarding the authority of the CHA to file the refund. Consequently, the appellants were granted relief, and the order was pronounced on 12/07/2017.</description>
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      <title>2017 (8) TMI 429 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=346371</link>
      <description>The Tribunal allowed all appeals filed by the appellants, who were engaged in seafood export, regarding the rejection of refund on the grounds of unjust enrichment. The Tribunal held that the refund of cess was not barred by unjust enrichment, citing relevant legal precedents and the terms of the sale contract. The Tribunal also dismissed objections raised regarding the authority of the CHA to file the refund. Consequently, the appellants were granted relief, and the order was pronounced on 12/07/2017.</description>
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