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    <title>2023 (8) TMI 270 - GUJARAT HIGH COURT</title>
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    <description>The Court directed the respondents to uphold rebate claims totaling Rs. 89,17,313 sanctioned by the Assistant Commissioner for duty paid on goods exported, rejecting the concept of unjust enrichment as a basis for denial. The Court emphasized that unjust enrichment does not apply in rebate cases for exported goods and ordered payment within eight weeks, underscoring the correct application of legal principles in such matters.</description>
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