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    <title>2017 (11) TMI 749 - CESTAT NEW DELHI</title>
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    <description>Refund otherwise admissible on merits was held not to be barred by unjust enrichment where a Government of India undertaking supplied vehicles exclusively for defence use and the duty incidence could not be said to have been passed on to any buyer or agency. On those facts, the doctrine of unjust enrichment was inapplicable, and the denial of cash refund was unsustainable. The refund was therefore payable in cash.</description>
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      <description>Refund otherwise admissible on merits was held not to be barred by unjust enrichment where a Government of India undertaking supplied vehicles exclusively for defence use and the duty incidence could not be said to have been passed on to any buyer or agency. On those facts, the doctrine of unjust enrichment was inapplicable, and the denial of cash refund was unsustainable. The refund was therefore payable in cash.</description>
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