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    <title>2018 (3) TMI 1485 - CESTAT MUMBAI</title>
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    <description>The appeal by M/s. Indian Hume Pipe Co Ltd for a refund of a differential duty amount was allowed by the Tribunal. The Tribunal found that the burden of the duty was not passed on by the appellant, emphasizing the absence of unjust enrichment and highlighting the relevance of past judgments in determining duty liability. The Tribunal differentiated the case from previous decisions and concluded that the rejection of the refund claim was unwarranted, granting the appeal with consequential relief.</description>
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      <description>The appeal by M/s. Indian Hume Pipe Co Ltd for a refund of a differential duty amount was allowed by the Tribunal. The Tribunal found that the burden of the duty was not passed on by the appellant, emphasizing the absence of unjust enrichment and highlighting the relevance of past judgments in determining duty liability. The Tribunal differentiated the case from previous decisions and concluded that the rejection of the refund claim was unwarranted, granting the appeal with consequential relief.</description>
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