Refund Denial for Penalty Examined; Unjust Enrichment Principles Inapplicable; Section 35 FF Allows Refund on Successful Appeal.

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....Rejection of refund of penalty deposited - applicability of principles of unjust enrichment - the provisions of unjust enrichment are not attracted as the burden of penalty is borne by the appellant and has not been passed on to their service receivers. Moreover, it is found that the refund arising pursuant to being successful in appeal, is available to an assessee under the provisions of Section 35 FF of the Central Excise Act. - AT....