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    <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim based on unjust enrichment. The appellant&#039;s actions of issuing credit notes and reflecting the adjustment in the balance sheet effectively rebutted the presumption under the Central Excise Act, leading to the allowance of the appeal with consequential relief, if applicable.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim based on unjust enrichment. The appellant&#039;s actions of issuing credit notes and reflecting the adjustment in the balance sheet effectively rebutted the presumption under the Central Excise Act, leading to the allowance of the appeal with consequential relief, if applicable.</description>
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