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    <title>2018 (7) TMI 771 - CESTAT AHMEDABAD</title>
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    <description>The tribunal upheld the impugned order, rejecting the appeal as the appellant failed to prove that the duty burden had not been passed on to customers, evidenced by the inclusive MRP on product labels. The decision emphasized the significance of establishing the non-inclusion of duty in the MRP to successfully claim a refund, citing the doctrine of unjust enrichment.</description>
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      <description>The tribunal upheld the impugned order, rejecting the appeal as the appellant failed to prove that the duty burden had not been passed on to customers, evidenced by the inclusive MRP on product labels. The decision emphasized the significance of establishing the non-inclusion of duty in the MRP to successfully claim a refund, citing the doctrine of unjust enrichment.</description>
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