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    <title>2022 (6) TMI 674 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the appellant&#039;s claim for a refund of the pre-deposit amount under Section 35F, rejecting the grounds of rejection based on the recovery notice and unjust enrichment. The decision emphasized the distinction between pre-deposits and duty payments, ensuring the appellant&#039;s entitlement to the refund along with interest, in line with legal provisions and precedents.</description>
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      <description>The Tribunal upheld the appellant&#039;s claim for a refund of the pre-deposit amount under Section 35F, rejecting the grounds of rejection based on the recovery notice and unjust enrichment. The decision emphasized the distinction between pre-deposits and duty payments, ensuring the appellant&#039;s entitlement to the refund along with interest, in line with legal provisions and precedents.</description>
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