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    <title>2022 (6) TMI 556 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, highlighting the lack of suppression, reasonableness of adjusting excess duty paid, and absence of evidence for unjust enrichment. The appellant&#039;s practice of adjusting excess duty against subsequent liabilities was considered reasonable, especially since it was discontinued in May 2016. The appeal was allowed on grounds of limitation and merits, with consequential relief granted.</description>
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      <description>The Tribunal allowed the appeal, highlighting the lack of suppression, reasonableness of adjusting excess duty paid, and absence of evidence for unjust enrichment. The appellant&#039;s practice of adjusting excess duty against subsequent liabilities was considered reasonable, especially since it was discontinued in May 2016. The appeal was allowed on grounds of limitation and merits, with consequential relief granted.</description>
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