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    <title>2018 (10) TMI 697 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing for the adjustment of excess paid duty towards short paid duty without applying the test of unjust enrichment. The decision was based on legal precedents and established principles, including a specific case law cited by the appellants. The Tribunal emphasized that the test of unjust enrichment was not necessary for such adjustment, overturning the order to credit the excess amount to the Consumer Welfare Fund. The appeal was allowed, providing appropriate consequential relief in accordance with the law.</description>
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      <title>2018 (10) TMI 697 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=368731</link>
      <description>The Tribunal ruled in favor of the appellants, allowing for the adjustment of excess paid duty towards short paid duty without applying the test of unjust enrichment. The decision was based on legal precedents and established principles, including a specific case law cited by the appellants. The Tribunal emphasized that the test of unjust enrichment was not necessary for such adjustment, overturning the order to credit the excess amount to the Consumer Welfare Fund. The appeal was allowed, providing appropriate consequential relief in accordance with the law.</description>
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