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    <title>2023 (6) TMI 2 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order denying the refund claim for predeposit. It held that the principles of unjust enrichment do not apply to predeposits made against appellate authority orders under the Central Excise Act, 1944. The Tribunal directed compliance with circulars for prompt refund disposal.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order denying the refund claim for predeposit. It held that the principles of unjust enrichment do not apply to predeposits made against appellate authority orders under the Central Excise Act, 1944. The Tribunal directed compliance with circulars for prompt refund disposal.</description>
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