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2021 (11) TMI 199 - AT - CustomsRefund of pre-deposit - refund claim filed by the CHA is proper or otherwise - applicability of principle of unjust enrichment - HELD THAT:- It is not the case that whether CHA is claiming the refund. Those are applications of refund filed by the CHA but ultimately the refund has to be given to the appellant only. Therefore, only on the ground that the application for refund was filed by CHA, refund cannot be denied which is otherwise due to the appellant. Unjust enrichment - HELD THAT:- Though appellant have paid the Revenue deposit but the same was appropriated against the duty demand. Therefore, the Revenue deposit has been converted into duty - Hon’ble Supreme Court in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] has categorically held that all the refund has to pass through test of unjust enrichment. Therefore, in the present case also unjust enrichment is very much applicable for granting the refund of duty. There is a subsequent development that after appropriation of the refund against their demand, the same was settled in favour of the appellant in MOSAIC INDIA PRIVATE LIMITED VERSUS C.C. -JAMNAGAR (PREV) [2020 (6) TMI 285 - CESTAT, AHMEDABAD]. Therefore, the amount appropriated needs to be refunded subject to passing of the test of unjust enrichment. The matter needs to be remanded to the Adjudicating Authority for passing a fresh order - Appeal allowed by way of remand.
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