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    <title>2018 (11) TMI 1395 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the export of services by the Respondent to Foreign Institutional Investors exempted them from the unjust enrichment clause under Section 11B of the Central Excise Act, 1944. The Court found the Tribunal&#039;s interpretation legally sound and dismissed the Appeal, stating it did not raise any substantial question of law.</description>
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      <description>The High Court of Bombay upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the export of services by the Respondent to Foreign Institutional Investors exempted them from the unjust enrichment clause under Section 11B of the Central Excise Act, 1944. The Court found the Tribunal&#039;s interpretation legally sound and dismissed the Appeal, stating it did not raise any substantial question of law.</description>
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