Home Case Index All Cases Customs Customs + AT Customs - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 250 - AT - CustomsApplicability of unjust enrichment on refund of fine and penalty - Held that:- The Commissioner (Appeals) has given a clear cut findings that the applicant has passed the burden of unjust enrichment by producing their balance sheets and CA certificate and also provided that in the case of refund 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 dismissed.
|