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2018 (5) TMI 1664 - CESTAT MUMBAI
Suo moto re-credit amount in PLA instead of claiming refund - whether the appellant taken suo moto credit in their PLA against cash payment towards the proforma credit? - unjust enrichment - Held that:- It is the amount of proforma credit which otherwise duty paid by the appellant, it cannot be said it is a pre-deposit. For the reason that for filing appeal in the Supreme Court no need of any pre-deposit, therefore, the amount paid by the appellant cannot be considered as predeposit.
In the absence of statutory provisions, a person cannot claim or retain undue benefit.
In the present case the refund is governed by Section 11B, therefore, the provisions of unjust enrichment is clearly applicable. Even in the case of suo moto re-credit though in principle, the appellant is entitled but subject to test of unjust enrichment.
In the interest of justice an opportunity can be given to the appellant to establish their case that incidence of duty has not been passed on to any other person - appeal allowed by way of remand.