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    <title>2004 (1) TMI 113 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to grant the refund to the respondents in a case involving duty payment for processing M.M. Fabric using a stenter. The Tribunal ruled that the principle of unjust enrichment did not apply as there was no evidence that the duty burden was passed on to customers. The refund was granted as the duty was paid under protest and not recovered from customers, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision to grant the refund to the respondents in a case involving duty payment for processing M.M. Fabric using a stenter. The Tribunal ruled that the principle of unjust enrichment did not apply as there was no evidence that the duty burden was passed on to customers. The refund was granted as the duty was paid under protest and not recovered from customers, dismissing the Revenue&#039;s appeal.</description>
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