Refund Allowed: Unjust Enrichment Test Applies Only to Duty and Interest, Not Differential Fines or Penalties Under Customs Act.

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....Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of test of unjust enrichment to the duty and interest element but not to differential fine or penalty. - Refund allowed - AT....