https://www.taxtmi.com/caselaws?id=429726 The Tribunal allowed the appeal, ruling that no limitation applied to the refund of penalty deposited after the order-in-original. It held that unjust enrichment did not apply as the penalty burden was borne by the appellant and not transferred to service receivers. Refund from a successful appeal was deemed available under Section 35FF of the Central Excise Act, with no limitation applying. The Adjudicating Authority was directed to grant a refund of Rs.1,98,773/- with interest from the deposit date to the refund date. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429726 The Tribunal allowed the appeal, ruling that no limitation applied to the refund of penalty deposited after the order-in-original. It held that unjust enrichment did not apply as the penalty burden was borne by the appellant and not transferred to service receivers. Refund from a successful appeal was deemed available under Section 35FF of the Central Excise Act, with no limitation applying. The Adjudicating Authority was directed to grant a refund of Rs.1,98,773/- with interest from the deposit date to the refund date. Case-Laws Service Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429726