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    <title>2009 (1) TMI 257 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of M/s. RPG Cables Limited, allowing their appeal for a refund of excess duty paid to BSNL. The case clarified that finalizing the sale price post-clearance and returning the excess amount to the buyer does not constitute unjust enrichment. The Tribunal distinguished the case from previous judgments and emphasized that refunding the excess duty in such circumstances is not against established principles, citing relevant case law to support their decision.</description>
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      <description>The Tribunal ruled in favor of M/s. RPG Cables Limited, allowing their appeal for a refund of excess duty paid to BSNL. The case clarified that finalizing the sale price post-clearance and returning the excess amount to the buyer does not constitute unjust enrichment. The Tribunal distinguished the case from previous judgments and emphasized that refunding the excess duty in such circumstances is not against established principles, citing relevant case law to support their decision.</description>
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