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    <title>2022 (11) TMI 692 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, holding that the burden of tax fell on them, regardless of accounting practices. The appellant demonstrated they had not passed the tax burden to customers and had deposited the amount from their own funds. Consequently, the Tribunal ruled that unjust enrichment did not apply, allowing the appeal and granting consequential benefits.</description>
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      <description>The Tribunal found in favor of the appellant, holding that the burden of tax fell on them, regardless of accounting practices. The appellant demonstrated they had not passed the tax burden to customers and had deposited the amount from their own funds. Consequently, the Tribunal ruled that unjust enrichment did not apply, allowing the appeal and granting consequential benefits.</description>
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