Tribunal grants refund appeal overturning rejection based on unjust enrichment.

The appeal was allowed for the refund of deposit made in compliance with Tribunal orders under Section 35F of the Central Excise Act, 1944. The Tribunal overturned the Assistant Commissioner's rejection of the refund claim based on unjust enrichment, directing the refund of Rs. 3,69,600. The lower authorities' decisions were set aside, and the appeal was granted with consequential relief.

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The appeal was against the rejection of a refund of deposit made in pursuance to the Tribunal's Order under Section 35F of the Central Excise Act, 1944. The Assistant Commissioner rejected the refund claim of Rs. 3,69,600 on the grounds of unjust enrichment. The Tribunal allowed the appeal for refund as pre-deposits made in compliance of Tribunal Orders are required to be refunded. The orders of lower authorities were set aside, and the appeal was allowed with consequential relief.

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