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    <title>2018 (7) TMI 4 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed as the lower authorities were bound by the Tribunal&#039;s directives regarding the refund claim, appropriation of funds, and unjust enrichment. The original authority&#039;s retention of a portion of the duty amount was upheld, as it pertained to inputs not eligible for refund. The appellant&#039;s challenge was rejected due to the specific scope of the remand order, limiting the authorities&#039; discretion. The judgment emphasized adherence to the Tribunal&#039;s directives in resolving the issues raised.</description>
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      <description>The appeal was dismissed as the lower authorities were bound by the Tribunal&#039;s directives regarding the refund claim, appropriation of funds, and unjust enrichment. The original authority&#039;s retention of a portion of the duty amount was upheld, as it pertained to inputs not eligible for refund. The appellant&#039;s challenge was rejected due to the specific scope of the remand order, limiting the authorities&#039; discretion. The judgment emphasized adherence to the Tribunal&#039;s directives in resolving the issues raised.</description>
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