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2007 (6) TMI 450 - CESTAT, MUMBAIRefund of pre-deposit - Amount paid pursuant to Court order - unjust enrichment - whether amounts paid by way of pre-deposit (in this case the amount was paid pursuant to court order) attract the doctrine of unjust enrichment? - Held that: - the issue is no more res-integra and is settled by the decision in the case of SAHAKARI KHAND UDYOG MANDAL LTD. Versus COMMISSIONER OF C. EX. & CUS. [2005 (3) TMI 116 - SUPREME COURT OF INDIA], where it was held that Before claiming a relief of refund, it is necessary for the petitioner/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden on consumers and if such relief is not granted, he would suffer loss. The present claim for refund is also required to be tested on the anvil of unjust enrichment. Since the claim requires to be examined from this angle, I set aside the impugned order and remand the case to the Commissioner (Appeals) for examination - appeal allowed by way of remand.
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