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    <title>2005 (7) TMI 223 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=54373</link>
    <description>The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the refund claim based on the unjust enrichment principle. The Tribunal found in favor of the appellants, emphasizing that the duty incidence was not passed on to the buyers as required under the law. The Tribunal distinguished this case from previous judgments and concluded that the appellants met the criteria for a refund. Consequently, the impugned order was overturned, and the appeal was allowed with consequential relief.</description>
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      <title>2005 (7) TMI 223 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=54373</link>
      <description>The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the refund claim based on the unjust enrichment principle. The Tribunal found in favor of the appellants, emphasizing that the duty incidence was not passed on to the buyers as required under the law. The Tribunal distinguished this case from previous judgments and concluded that the appellants met the criteria for a refund. Consequently, the impugned order was overturned, and the appeal was allowed with consequential relief.</description>
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      <pubDate>Tue, 26 Jul 2005 00:00:00 +0530</pubDate>
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