https://www.taxtmi.com/caselaws?id=254962 The Revenue's appeal against the order allowing a refund claim due to unjust enrichment was dismissed. The adjudicating authority initially approved the claim but later transferred it to the Consumer Welfare Fund, alleging failure to pass the unjust enrichment bar. The core issue was the application of unjust enrichment to redemption fine and penalty, with the Revenue contending it should apply based on prior Tribunal decisions. However, the Commissioner (Appeals) held unjust enrichment was not applicable in this case, supported by the respondent's evidence from a CA's certificate and balance sheet showing no burden passed to consumers. The order was upheld, dismissing the Revenue's appeal. en-us Wed, 05 Mar 2014 00:00:00 +0530 Mon, 05 Jan 2015 06:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254962 The Revenue's appeal against the order allowing a refund claim due to unjust enrichment was dismissed. The adjudicating authority initially approved the claim but later transferred it to the Consumer Welfare Fund, alleging failure to pass the unjust enrichment bar. The core issue was the application of unjust enrichment to redemption fine and penalty, with the Revenue contending it should apply based on prior Tribunal decisions. However, the Commissioner (Appeals) held unjust enrichment was not applicable in this case, supported by the respondent's evidence from a CA's certificate and balance sheet showing no burden passed to consumers. The order was upheld, dismissing the Revenue's appeal. Case-Laws Customs Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254962