Refund denied on confirmed interest demand settled under amnesty scheme. Unjust enrichment irrelevant when refund inadmissible.

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....Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.....