https://www.taxtmi.com/caselaws?id=237155 The Tribunal allowed the appeal, granting the appellant a refund of Rs. 47.5 lakhs adjusted towards fine and penalty. The Tribunal held that the principle of unjust enrichment does not apply to the refund of pre-deposits unrelated to duty and interest. It distinguished the case from Sahakari Khand Udyog Mandal, emphasizing dissimilar circumstances. Section 28D of the Customs Act was deemed inapplicable as it pertains to duty refunds. Citing United Spirits Ltd. case, the Tribunal ruled that unjust enrichment principles do not typically apply to fines, entitling the appellant to the refund with interest. en-us Thu, 24 Jan 2013 00:00:00 +0530 Mon, 30 Dec 2013 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237155 The Tribunal allowed the appeal, granting the appellant a refund of Rs. 47.5 lakhs adjusted towards fine and penalty. The Tribunal held that the principle of unjust enrichment does not apply to the refund of pre-deposits unrelated to duty and interest. It distinguished the case from Sahakari Khand Udyog Mandal, emphasizing dissimilar circumstances. Section 28D of the Customs Act was deemed inapplicable as it pertains to duty refunds. Citing United Spirits Ltd. case, the Tribunal ruled that unjust enrichment principles do not typically apply to fines, entitling the appellant to the refund with interest. Case-Laws Customs Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237155