TMI Blog2011 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of fine and penalty unjust enrichment is not applicable. See United Spirits Ltd vs The Commissioner of Customs(Import), Mumbai (2009 - TMI - 34006 - Bombay High Court). Since Revenue has not challenged the part of the order wherein the Commissioner (Appeals) has held that the applicant has passed burden of unjust enrichment. Therefore, there is no merit in the Revenue's appeal, the same is dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty wherever unjust enrichment is applicable or not, therefore the decision cannot be relied upon. 2. Heard the Ld. DR and perused the records placed before us. 3. After perusal of the record, we find that the appeal itself can be disposed of at this stage. Therefore, after disposing of the stay application of the department by dismissing we have taken up the appeal itself for final disposal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll aspects of the Supreme Court's judgement in Sahakari Khad Udyog. Therefore, the subject refund of fine and penalty could not have been rejected solely on the ground of unjust enrichment. In other words, sanction of refund of fine and penalty by the adjudicating authority was in order". 5. The Commissioner (Appeals) has given a clear cut findings that the applicant has passed the burden of un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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