https://www.taxtmi.com/caselaws?id=243349 The Tribunal upheld the impugned order, dismissing the Revenue's appeal. It was determined that the pre-deposit made by the assessee during the appeal process was not subject to unjust enrichment as per Section 11B of the Central Excise Act, 1944. The Tribunal clarified that the amount paid was for appeal consideration and not duty, thus unjust enrichment did not apply. Referring to relevant case law, the Tribunal concluded that the doctrine of unjust enrichment was not applicable in this instance, affirming the decision in favor of the respondent. en-us Wed, 04 Dec 2013 00:00:00 +0530 Tue, 02 Sep 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243349 The Tribunal upheld the impugned order, dismissing the Revenue's appeal. It was determined that the pre-deposit made by the assessee during the appeal process was not subject to unjust enrichment as per Section 11B of the Central Excise Act, 1944. The Tribunal clarified that the amount paid was for appeal consideration and not duty, thus unjust enrichment did not apply. Referring to relevant case law, the Tribunal concluded that the doctrine of unjust enrichment was not applicable in this instance, affirming the decision in favor of the respondent. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243349