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2019 (10) TMI 1157 - CESTAT MUMBAIWhether redemption fine and penalty are subject to the doctrine of unjust enrichment? HELD THAT:- The Hon’ble High Court in the matter of United Spirits Ltd. (supra) after considering the decisions of the Hon’ble Supreme Court in the matters of Sahakari Khand Udyog Mandal [ 2005 (3) TMI 116 - SUPREME COURT ] as well as Mafatlal (supra) [which were relied upon by the learned Commissioner while rejecting the Appeal of the Appellants] held that the principle of unjust enrichment is not attracted in case of fine and the same was approved by the Hon’ble Supreme Court in 2015 (5) TMI 371 - SUPREME COURT. In my view the learned Commissioner ought to have gone through both the decisions of Hon’ble Supreme Court in order to see whether the said decisions are applicable on the facts of the case or in other words whether the same can be applied for rejecting the claim of refund of redemption fine and penalty on the ground of unjust enrichment. The principle of unjust enrichment is not applicable so far as the redemption fine or penalty is concerned - Appeal allowed.
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