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    <title>2019 (4) TMI 448 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellants had passed the bar of unjust enrichment as they paid Countervailing Duty (CVD) under protest, did not recover it from customers, and had supporting documentation from the chartered accountant. The Tribunal set aside the impugned orders, allowing the appeals and granting the refund of CVD paid under protest during the import clearance process.</description>
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      <description>The Tribunal held that the appellants had passed the bar of unjust enrichment as they paid Countervailing Duty (CVD) under protest, did not recover it from customers, and had supporting documentation from the chartered accountant. The Tribunal set aside the impugned orders, allowing the appeals and granting the refund of CVD paid under protest during the import clearance process.</description>
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