https://www.taxtmi.com/caselaws?id=34006 The court affirmed the applicability of the doctrine of unjust enrichment to refunds resulting from final assessments and cases where confiscation orders are set aside. However, the court ruled that the doctrine does not extend to refunds of fines and penalties, as they are not considered duties or taxes. The Appellants were granted the refund of the remaining redemption fine amount along with interest at a rate of 13% per annum. en-us Thu, 25 Jun 2009 00:00:00 +0530 Wed, 09 Sep 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34006 The court affirmed the applicability of the doctrine of unjust enrichment to refunds resulting from final assessments and cases where confiscation orders are set aside. However, the court ruled that the doctrine does not extend to refunds of fines and penalties, as they are not considered duties or taxes. The Appellants were granted the refund of the remaining redemption fine amount along with interest at a rate of 13% per annum. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34006