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    <title>2022 (3) TMI 1167 - CESTAT NEW DELHI</title>
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    <description>The Tribunal modified the order, granting a proportionate refund for contracts meeting the tender opening date criteria. The appellant&#039;s entitlement to refund was affirmed based on contract dates, with the Adjudicating Authority directed to process the refund promptly. Compliance with refund handling procedures and depositing the admissible amount in the Government Treasury to avoid unjust enrichment was emphasized. The judgment underscored the importance of meeting contractual obligations and tax regulation compliance.</description>
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      <description>The Tribunal modified the order, granting a proportionate refund for contracts meeting the tender opening date criteria. The appellant&#039;s entitlement to refund was affirmed based on contract dates, with the Adjudicating Authority directed to process the refund promptly. Compliance with refund handling procedures and depositing the admissible amount in the Government Treasury to avoid unjust enrichment was emphasized. The judgment underscored the importance of meeting contractual obligations and tax regulation compliance.</description>
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