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of <h1>Court reviews refund claim under protest, rejects unjust enrichment basis, grants appellants' appeal.</h1> <h3>Ex. Engr. Central Workshop Division Versus CCE</h3> The Apex Court directed a review of the refund claim under protest. The impugned order rejecting the refund claim based on unjust enrichment was deemed ... - Issues:Refund claim rejection based on unjust enrichment and manufacturing activity determination.Analysis:1. The appeal was filed against the order-in-appeal affirming the rejection of the refund claim by the Deputy Commissioner. The appellants, engaged in energy generation, claimed a refund of duty paid, contending that their activities did not amount to manufacturing based on a precedent. The Apex Court directed a review of the refund claim under protest.2. Post remand, the Deputy Commissioner dismissed the refund claim citing unjust enrichment and manufacturing activity. The Commissioner (Appeals) upheld this decision. The Counsel argued that the doctrine of unjust enrichment did not apply due to the duty being paid under protest, citing legal precedents. The JDR supported the impugned order.3. The authorities found the appellants' activities constituted manufacturing. However, legal precedents and the appellants' subsequent case held otherwise. The Apex Court's acknowledgment of the duty being paid under protest barred invoking unjust enrichment. Citing legal precedents, the Counsel argued against the rejection of the refund claim.4. Rulings in previous cases and legal precedents established that duty paid under protest precludes unjust enrichment. The impugned order rejecting the refund claim based on unjust enrichment was deemed legally unsustainable. The order-in-original was set aside, and the appeal was accepted with appropriate relief.5. The Tribunal's decision aligned with legal precedents and the Apex Court's stance on duty paid under protest, disallowing the invocation of unjust enrichment. Consequently, the Commissioner (Appeals) order was overturned, and the appellants' appeal was granted with necessary relief as per the law.
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