Court Confirms Pre-Deposit Return Not Subject to Unjust Enrichment or Section 11B Regulations in Recent Ruling.

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....Refund claim of pre-deposit - Once the Commissioner (Appeals) has established that the amount in question was a pre-deposit, the legal principle laid down by this Court, which states that the principle of unjust enrichment and Section 11B does not apply to the return of pre-deposits, becomes applicable - HC....