https://www.taxtmi.com/caselaws?id=420853 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for penalty based on unjust enrichment. It was held that unjust enrichment does not apply to penalty refunds, as established in previous cases. The appellant's argument that there is no legal requirement to establish unjust enrichment for a penalty refund was accepted. The impugned order rejecting the refund claim on the grounds of unjust enrichment was overturned, and the appeal was allowed with consequential relief. en-us Mon, 11 Apr 2022 00:00:00 +0530 Tue, 12 Apr 2022 09:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420853 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for penalty based on unjust enrichment. It was held that unjust enrichment does not apply to penalty refunds, as established in previous cases. The appellant's argument that there is no legal requirement to establish unjust enrichment for a penalty refund was accepted. The impugned order rejecting the refund claim on the grounds of unjust enrichment was overturned, and the appeal was allowed with consequential relief. Case-Laws Service Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420853