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    <title>2017 (12) TMI 155 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal for remand, providing the appellants with an opportunity to present evidence and legal precedents to support their refund claim of excess excise duty payment amounting to Rs. 2,17,93,372/- due to duty exemption on customized software. The decision overturned the denial of refund based on the principle of unjust enrichment, as the appellants were unable to initially provide sufficient proof of payments received in accordance with revised invoices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351886</link>
      <description>The Tribunal allowed the appeal for remand, providing the appellants with an opportunity to present evidence and legal precedents to support their refund claim of excess excise duty payment amounting to Rs. 2,17,93,372/- due to duty exemption on customized software. The decision overturned the denial of refund based on the principle of unjust enrichment, as the appellants were unable to initially provide sufficient proof of payments received in accordance with revised invoices.</description>
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