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2006 (6) TMI 359 - AT - Central Excise

The Appellate Tribunal CESTAT, Kolkata allowed a refund claim for duty paid on a consignment that was returned in transit and cleared to another buyer. The Department's appeal based on unjust enrichment was rejected as the duty burden was not passed on to the buyer. (2006 (6) TMI 359 - CESTAT, KOLKATA)

 

 

 

 

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