Unjust enrichment does not bar refund where extra duty and interest were paid after clearance at the department's instance.

Refund of extra duty and interest paid belatedly at the department's instance was not hit by unjust enrichment because the payment was made after clearance of the goods, so the duty incidence could not have been passed on to customers at that time. The refund therefore could not be denied on that ground, and the sanctioning order was restored in favour of the assessee.

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Issues: Whether the refund of extra duty and interest paid belatedly at the instance of the department was barred by unjust enrichment.

Analysis: The extra duty with interest was paid later, after clearance of the goods, and only at the instance of the department. On those facts, the incidence of duty could not have been passed on to customers at the time of clearance, so the bar of unjust enrichment was not attracted.

Conclusion: The refund could not be denied on the ground of unjust enrichment, and the order sanctioning the refund was restored in favour of the assessee.

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