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    <title>2022 (8) TMI 1099 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by the Tribunal, modifying the order directing the refund amount to be deposited in the Consumer Welfare Fund. The Respondent-Department was directed to pay the refund amount with applicable interest to the Appellant within two months. The Tribunal found the reasoning of the Commissioner (Appeals) erroneous and clarified the application of the doctrine of unjust enrichment, emphasizing the significance of proper documentation and accounting practices in establishing refund claims.</description>
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      <description>The appeal was allowed by the Tribunal, modifying the order directing the refund amount to be deposited in the Consumer Welfare Fund. The Respondent-Department was directed to pay the refund amount with applicable interest to the Appellant within two months. The Tribunal found the reasoning of the Commissioner (Appeals) erroneous and clarified the application of the doctrine of unjust enrichment, emphasizing the significance of proper documentation and accounting practices in establishing refund claims.</description>
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