https://www.taxtmi.com/caselaws?id=122621 Refund of amounts paid as a pre-deposit remains subject to the doctrine of unjust enrichment, and the claim must be examined to determine whether the duty burden was passed on to customers. Supreme Court authorities cited in the text confirm that such refunds are not automatically recoverable merely because the payment was made under a court order. A contrary Tribunal view was not followed to the extent it ignored those binding decisions. The operative effect is that refund entitlement depends on factual verification of incidence of duty, not on the pre-deposit label alone. en-us Wed, 27 Jun 2007 00:00:00 +0530 Mon, 08 Jun 2020 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122621 Refund of amounts paid as a pre-deposit remains subject to the doctrine of unjust enrichment, and the claim must be examined to determine whether the duty burden was passed on to customers. Supreme Court authorities cited in the text confirm that such refunds are not automatically recoverable merely because the payment was made under a court order. A contrary Tribunal view was not followed to the extent it ignored those binding decisions. The operative effect is that refund entitlement depends on factual verification of incidence of duty, not on the pre-deposit label alone. Case-Laws Central Excise Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122621