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    <title>2021 (11) TMI 199 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the need to consider the principle of unjust enrichment and ensure a fair assessment of the refund claim in light of the specific circumstances and legal precedents presented by both parties. The Tribunal acknowledged that the refund claim should ultimately benefit the appellant, ordering a remand to the Adjudicating Authority for a fresh order within three months, granting the appellant the opportunity for a fair hearing and submission of necessary documents.</description>
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      <description>The Tribunal allowed the appeal by way of remand, emphasizing the need to consider the principle of unjust enrichment and ensure a fair assessment of the refund claim in light of the specific circumstances and legal precedents presented by both parties. The Tribunal acknowledged that the refund claim should ultimately benefit the appellant, ordering a remand to the Adjudicating Authority for a fresh order within three months, granting the appellant the opportunity for a fair hearing and submission of necessary documents.</description>
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