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    <title>2022 (7) TMI 191 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant the refund claim for excess excise duty paid due to a downward price revision. The decision emphasized the lack of doubt regarding the transaction, the appellant&#039;s compliance with accounting practices, and the absence of unjust enrichment. The appellant&#039;s detailed explanations and calculations, along with supporting documents, were found satisfactory, leading to the ruling in their favor. The Tribunal set aside the previous order and awarded the refund claim along with consequential benefits, highlighting the genuine nature of the claim and the appellant&#039;s good faith actions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=424636</link>
      <description>The Tribunal allowed the appeal, granting the appellant the refund claim for excess excise duty paid due to a downward price revision. The decision emphasized the lack of doubt regarding the transaction, the appellant&#039;s compliance with accounting practices, and the absence of unjust enrichment. The appellant&#039;s detailed explanations and calculations, along with supporting documents, were found satisfactory, leading to the ruling in their favor. The Tribunal set aside the previous order and awarded the refund claim along with consequential benefits, highlighting the genuine nature of the claim and the appellant&#039;s good faith actions.</description>
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