https://www.taxtmi.com/caselaws?id=120820 The Appellate Tribunal CESTAT, Ahmedabad addressed the refund of duty liability and penalty, unjust enrichment, and adjusting dues from deposited amounts. It was found that no duty demand was confirmed against the respondent company, only penalties were imposed. The Tribunal emphasized that the deposited amount was not on behalf of other companies with duty demands. Adjusting dues without consent was deemed illegal, and recovery should be from the actual persons concerned. The Department's appeal was rejected. en-us Mon, 12 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 16:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120820 The Appellate Tribunal CESTAT, Ahmedabad addressed the refund of duty liability and penalty, unjust enrichment, and adjusting dues from deposited amounts. It was found that no duty demand was confirmed against the respondent company, only penalties were imposed. The Tribunal emphasized that the deposited amount was not on behalf of other companies with duty demands. Adjusting dues without consent was deemed illegal, and recovery should be from the actual persons concerned. The Department's appeal was rejected. Case-Laws Customs Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120820