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    <title>2018 (2) TMI 1007 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration after M/s. Bhima SSK Ltd.&#039;s refund claim of cenvat credit for bagasse was rejected on grounds of unjust enrichment. The appellant was directed to provide evidence supporting their claim, which was not submitted earlier. The judgment stressed the need to present all relevant evidence at the appropriate stages for a fair consideration of refund claims, particularly concerning issues like unjust enrichment.</description>
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      <description>The Tribunal remanded the matter to the Commissioner (Appeals) for reconsideration after M/s. Bhima SSK Ltd.&#039;s refund claim of cenvat credit for bagasse was rejected on grounds of unjust enrichment. The appellant was directed to provide evidence supporting their claim, which was not submitted earlier. The judgment stressed the need to present all relevant evidence at the appropriate stages for a fair consideration of refund claims, particularly concerning issues like unjust enrichment.</description>
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