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    <description>The Tribunal remanded the case back to the Adjudicating Authority, granting the appellant an opportunity to submit additional evidence to demonstrate that the duty incidence was not transferred to the service receiver. The appeal was allowed by way of remand, enabling the appellant to substantiate their refund claim under the unjust enrichment clause.</description>
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      <description>The Tribunal remanded the case back to the Adjudicating Authority, granting the appellant an opportunity to submit additional evidence to demonstrate that the duty incidence was not transferred to the service receiver. The appeal was allowed by way of remand, enabling the appellant to substantiate their refund claim under the unjust enrichment clause.</description>
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