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    <title>2019 (3) TMI 1176 - CESTAT HYDERABAD</title>
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    <description>The tribunal allowed the appeal, upholding the admissibility of the refund claim on merits. It rejected arguments against the applicability of Section 11B, accepted evidence refuting unjust enrichment, and granted the refund based on the original application date, providing relief to the appellant.</description>
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      <description>The tribunal allowed the appeal, upholding the admissibility of the refund claim on merits. It rejected arguments against the applicability of Section 11B, accepted evidence refuting unjust enrichment, and granted the refund based on the original application date, providing relief to the appellant.</description>
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