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    <title>Refund of amounts deposited under protest ordered with 12% simple interest; unjust enrichment not a bar</title>
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    <description>Appellant&#039;s challenge to denial of refund of amounts deposited during investigation/adjudication proceedings paid under protest succeeds; CESTAT finds that rejection on the ground of unjust enrichment does not preclude refund with interest. Relying on Tribunal precedent, CESTAT directs entitlement to simple interest at 12% per annum from date of deposit until date of receipt of refund. The First Appellate Authority&#039;s order is modified accordingly. Lower authorities are directed to compute and disburse the eligible interest and refund within three months from communication of the order. Appeal allowed.</description>
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    <pubDate>Fri, 12 Sep 2025 08:45:32 +0530</pubDate>
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      <title>Refund of amounts deposited under protest ordered with 12% simple interest; unjust enrichment not a bar</title>
      <link>https://www.taxtmi.com/highlights?id=92429</link>
      <description>Appellant&#039;s challenge to denial of refund of amounts deposited during investigation/adjudication proceedings paid under protest succeeds; CESTAT finds that rejection on the ground of unjust enrichment does not preclude refund with interest. Relying on Tribunal precedent, CESTAT directs entitlement to simple interest at 12% per annum from date of deposit until date of receipt of refund. The First Appellate Authority&#039;s order is modified accordingly. Lower authorities are directed to compute and disburse the eligible interest and refund within three months from communication of the order. Appeal allowed.</description>
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      <pubDate>Fri, 12 Sep 2025 08:45:32 +0530</pubDate>
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