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    <description>The Tribunal allowed the appeal against the denial of CENVAT credit on shared capital goods and rejected the rejection of the refund claim based on the principle of unjust enrichment. The Tribunal held that in cases where amounts are reversed during investigation, the principle of unjust enrichment should not be applied, as per established legal precedents.</description>
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      <description>The Tribunal allowed the appeal against the denial of CENVAT credit on shared capital goods and rejected the rejection of the refund claim based on the principle of unjust enrichment. The Tribunal held that in cases where amounts are reversed during investigation, the principle of unjust enrichment should not be applied, as per established legal precedents.</description>
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