2009 (10) TMI 729

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....Advocate, for the Respondent. ORDER This application filed by the department (appellant) is for stay of operation of the impugned order wherein the learned Commissioner (Appeals) allowed a claim for refund of Rs. 10,43,190/- to the respondent after holding that the refund claim was not barred by unjust enrichment. 2. After examining the records and hearing both sides, we note that the low....

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....gment in support of applying the doctrine of unjust enrichment to a claim for refund of redemption fine. We note that the learned Commissioner (Appeals) was only applying the above doctrine to the refund claim in question. In doing so, he found that the claim was not barred by unjust enrichment. Yet another fact, which we have taken note of, is that the above amount is lying with the department fo....