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2014 (4) TMI 419 - CESTAT NEW DELHIRefund of amount deposited before filing an appeal before Commissioner (appeals) as per order in original after getting favorable decision - unjust enrichment - Repacking of Zinc sulphate from bulk to retail - With the budget changes with effect from 1.1.2007, such an activity of repacking from bulk to repair was deemed to be a manufacturing activity - Held that:- The fact of filing of appeal before higher appellate forum itself amounts to lodging of protest. If the law requires an assessee to deposit amount in question before going in appeal, against the orders confirming such demands and after lawful citizen abide the said dictate of law, he cannot be deprived of his rights to get back the said deposited amount on success of his appeal. The entire idea of filing an appeal gets defeated if the litigant is not allowed to avail or retain the fruit of such litigation. It is well settled law that neither the provisions of limitation nor the provisions of unjust enrichment would be applicable to the amounts of pre-deposit - The fact whether such payments were made pre-adjudication or post adjudication will not change the nature or character of said deposits - Decided in favour assessee.
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