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    <description>The CESTAT allowed the appeal, finding that the appellant had discharged the burden of unjust enrichment by passing on the refund amount to the service recipients. The decision highlighted the importance of adhering to statutory schemes in refund processes and emphasized that this case&#039;s unique circumstances should not establish a precedent for altering established legal procedures.</description>
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      <description>The CESTAT allowed the appeal, finding that the appellant had discharged the burden of unjust enrichment by passing on the refund amount to the service recipients. The decision highlighted the importance of adhering to statutory schemes in refund processes and emphasized that this case&#039;s unique circumstances should not establish a precedent for altering established legal procedures.</description>
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