Refund claim allowed as the test of unjust enrichment passed. Interest granted. Appellant entitled to refund of excess duty paid.

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....The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim for excess duty paid. The Tribunal held that the appellant passed the bar of unjust enrichment by providing a certificate from a Chartered Accountant and showing the refund amount in the Balance sheet. The appellant was entitled to the refund as per the decision in a previous case with similar facts. The appellant was also granted interest u/s 27A of the Customs Act, 1962 from three months after filing the refund claim. The Tribunal set aside the order and allowed the appeal.....