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    <title>2018 (7) TMI 1718 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the time-barred portion of the refund claim but allowed the appeal, ordering the refund to be paid to the appellant instead of being credited to the Consumer Welfare Fund. The appellant successfully proved that the refund amount was not unjustly enriched as evidenced by the CA certificate and the university&#039;s confirmation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364410</link>
      <description>The Tribunal upheld the rejection of the time-barred portion of the refund claim but allowed the appeal, ordering the refund to be paid to the appellant instead of being credited to the Consumer Welfare Fund. The appellant successfully proved that the refund amount was not unjustly enriched as evidenced by the CA certificate and the university&#039;s confirmation.</description>
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