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    <title>2018 (5) TMI 307 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the authorities&#039; decision, dismissing the appellant&#039;s appeal challenging the orders of CESTAT, Commissioner of Appeals, and the original order. The appellant failed to provide conclusive documentary evidence supporting the double reversal of duty payment, leading to the rejection of the refund claim. The judgment emphasized the necessity of substantiating claims with valid documentation to prevent unjust enrichment and maintain transparency in financial transactions.</description>
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      <description>The court upheld the authorities&#039; decision, dismissing the appellant&#039;s appeal challenging the orders of CESTAT, Commissioner of Appeals, and the original order. The appellant failed to provide conclusive documentary evidence supporting the double reversal of duty payment, leading to the rejection of the refund claim. The judgment emphasized the necessity of substantiating claims with valid documentation to prevent unjust enrichment and maintain transparency in financial transactions.</description>
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