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2022 (8) TMI 1099 - CESTAT MUMBAIRefund allowed but directed to be deposited in the Consumer Welfare Fund of India - failure to cross the bar of unjust-enrichment - HELD THAT:- It is noticed that the ground of rejection of payment to the Appellant’s account, as noted by the Commissioner (Appeals), is that Appellant had not produced any evidence, to show that the amount was shown in its Balance Sheet as ‘receivable from government’ or anything similar to it despite the fact that he himself had reproduced paragraph 10 of the order passed by this Tribunal in the case of COMMR. OF CUS., BANGALORE VERSUS MOTOROLA INDIA PVT. LTD. [2006 (4) TMI 390 - CESTAT, BANGALORE] wherein it was held that bar of unjust enrichment would not be applicable to the amount deposited during investigation, basing on which he had set aside the order of Adjudicating Authority that the limitation period prescribed for seeking of refund of tax will not be made applicable to the Appellant’s case as it was an amount deposited and not discharged against tax liability. The findings of the Commissioner (Appeals) that unless the deposited amount is shown in the Profit & Loss Account of the Appellant as amount receivable, doctrine of unjust enrichment would be established, is erroneous. The order passed by the Commissioner of Central Tax (Appeals-I), Pune is hereby modified to the extent that the refund amount sanctioned and directed to be deposited in the Consumer Welfare fund of India is to be refunded to the Appellant and not to the Welfare Fund - Appeal allowed.
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