https://www.taxtmi.com/caselaws?id=387673 CESTAT MUMBAI - AT held that the doctrine of unjust enrichment does not apply to redemption fines or penalties. The authority found the lower adjudicating officer erred in rejecting the refund claim on unjust enrichment grounds without properly considering relevant SC and HC precedents. Because fines and penalties are not attractable by the unjust enrichment principle, the appeal was allowed and the claim for refund of redemption fine and penalty was upheld. en-us Thu, 24 Oct 2019 00:00:00 +0530 Fri, 22 Aug 2025 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387673 CESTAT MUMBAI - AT held that the doctrine of unjust enrichment does not apply to redemption fines or penalties. The authority found the lower adjudicating officer erred in rejecting the refund claim on unjust enrichment grounds without properly considering relevant SC and HC precedents. Because fines and penalties are not attractable by the unjust enrichment principle, the appeal was allowed and the claim for refund of redemption fine and penalty was upheld. Case-Laws Customs Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387673