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    <title>2003 (5) TMI 94 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=51871</link>
    <description>The Tribunal upheld the decision rejecting the refund claim under the doctrine of unjust enrichment. Despite the appellants paying duty under protest and recovering it from another party, the Tribunal found that the claim was hit by unjust enrichment principles as per Supreme Court rulings. The Tribunal emphasized that allowing a refund in such circumstances would result in double recovery of duty, aligning its decision with established legal principles. The appeal was dismissed due to lack of merit, with the Tribunal citing specific legal precedents to support its ruling.</description>
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    <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 94 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51871</link>
      <description>The Tribunal upheld the decision rejecting the refund claim under the doctrine of unjust enrichment. Despite the appellants paying duty under protest and recovering it from another party, the Tribunal found that the claim was hit by unjust enrichment principles as per Supreme Court rulings. The Tribunal emphasized that allowing a refund in such circumstances would result in double recovery of duty, aligning its decision with established legal principles. The appeal was dismissed due to lack of merit, with the Tribunal citing specific legal precedents to support its ruling.</description>
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      <pubDate>Thu, 29 May 2003 00:00:00 +0530</pubDate>
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