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    <title>2023 (2) TMI 623 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellant, overturning the previous decision and directing the refund with interest to be disbursed promptly. The judgment emphasized the significance of the nature of deposits made under protest and the contestation of revenue claims in determining the applicability of unjust enrichment in refund cases.</description>
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