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    <title>2019 (11) TMI 832 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the appeal, finding no substantial question of law. The judgment addressed a delay in filing the appeal, excise duty adjustment dispute, interpretation of statutory provisions, and unjust enrichment principle. The appellant&#039;s adjustment of duties was upheld as compliant with previous decisions, with no evidence of passing on duty incidence. The Division Bench emphasized adherence to prescribed rules. The Court&#039;s decision was based on the Tribunal&#039;s allowance of the appeal in a similar case.</description>
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      <description>The High Court dismissed the appeal, finding no substantial question of law. The judgment addressed a delay in filing the appeal, excise duty adjustment dispute, interpretation of statutory provisions, and unjust enrichment principle. The appellant&#039;s adjustment of duties was upheld as compliant with previous decisions, with no evidence of passing on duty incidence. The Division Bench emphasized adherence to prescribed rules. The Court&#039;s decision was based on the Tribunal&#039;s allowance of the appeal in a similar case.</description>
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