Supreme Court: Deposits at provisional clearance refundable, unjust enrichment principle applied.

The Supreme Court of India ruled in favor of the respondent, dismissing the revenue's appeal regarding the refundability of deposits made at the time of provisional clearance of goods and the application of the principle of unjust enrichment.

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The Supreme Court of India granted leave in an appeal regarding the refundability of deposits made at the time of provisional clearance of goods and the application of the principle of unjust enrichment. The Court ruled in favor of the respondent based on previous judgments, dismissing the revenue's appeal.

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