CESTAT Chennai: Unjust Enrichment Test Not Applicable to Differential Fine

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that the test of unjust enrichment does not apply to differential fine and penalty under the Customs Act, 1962. A refund of Rs. 7,73,000 was sanctioned.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal stating that the test of unjust enrichment does not apply to differential fine and penalty, as per the proviso to sub-section (2) of Section 27 of the Customs Act, 1962. The refund of Rs. 7,73,000 was sanctioned.

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