https://www.taxtmi.com/caselaws?id=213074 The case involved issues concerning crediting refund amount to the Consumer Welfare Fund under the doctrine of unjust enrichment, the applicability of unjust enrichment to fine and penalty, and provisional assessment and payment of duty under protest through DEPB Scrip. The judgment ruled in favor of the appellant on the first issue, remanding the case for reconsideration regarding the refund amount. It also found the application of unjust enrichment to fine and penalty incorrect, requiring a reevaluation by the lower adjudicating authority within three months. The appellant's argument on payment through DEPB Scrip was considered but not the primary focus of the decision. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213074 The case involved issues concerning crediting refund amount to the Consumer Welfare Fund under the doctrine of unjust enrichment, the applicability of unjust enrichment to fine and penalty, and provisional assessment and payment of duty under protest through DEPB Scrip. The judgment ruled in favor of the appellant on the first issue, remanding the case for reconsideration regarding the refund amount. It also found the application of unjust enrichment to fine and penalty incorrect, requiring a reevaluation by the lower adjudicating authority within three months. The appellant's argument on payment through DEPB Scrip was considered but not the primary focus of the decision. Case-Laws Customs Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213074