2016 (3) TMI 606

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....nt : Mr. B. Balamurugan, AC (AR) ORDER Per D. N. Panda Learned counsel says that while refund of Rs. 7,73,000/- was sanctioned, the department opined that unjust enrichment was applicable to the refund consisting differential fine and penalty. He says that the test of unjust enrichment shall only apply to duty and interest but not to differential fine and penalty. Therefore, the authority....