2022 (4) TMI 519

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...., Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim of penalty paid by the appellant has been rejected by the authorities below on the grounds of unjust enrichment. 2. The facts of the case are that initially the proceedings were initiated against the appellant for payment of service tax under the category of ....

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....pproached this Tribunal and this Tribunal vide its Final Order No. 52123-52124 of 2021 dated 24.12.2021 dismissed the appeal filed by the Revenue by upholding the order of dropping the penalty against the appellant. After dropping of penalty by the learned Commissioner (Appeals), the appellant filed refund claim of refund of penalty deposited by them for filing the appeal before higher forum. The ....

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....issioner of Customs (Import), Mumbai vs. Be Office Automation Pvt Ltd. 2016 (334) ELT 158  Tri- Mum). (ii) Anand Silk Mills vs. Commissioner of Customs (Import) Nhava Sheva-2010-TIOL-570-CESTATMUM (iii) Ratan Udyog vs. Commissioner of Cus. (Acc & Export), Mumbai-2014 (313) ELT 764 (Tri-Mum) Following the order of the Hon'ble High Court of Mumbai in United Spirits Ld....