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    <title>2024 (11) TMI 720 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the Ld. Commissioner (Appeals)&#039;s decision rejecting the refund claim for the period May 2012 to June 2012 on limitation grounds. The Tribunal remanded the case, directing the Ld. Commissioner (Appeals) to address unjust enrichment within a specified timeframe, affirming the appellant&#039;s entitlement to a refund.</description>
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