Court Corrects Error: Refund Ordered to Consumer Welfare Fund Due to Misinterpretation of Unjust Enrichment in Excise Case.

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....Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The findings of the Commissioner (Appeals) that unless the deposited amount is shown in the Profit & Loss Account of the Appellant as amount receivable, doctrine of unjust enrichment would be established, is erroneous. - AT....