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2011 (9) TMI 782 - AT - CustomsRefund - Unjust enrichment - it was contended that the penalty and redemption fine was paid at the time of releasing the goods to avoid demurrages and challenge the Order-in-Original imposing fine and penalty which was reduced by the Commissioner (Appeals) in his order - Revenue today cannot argue against their own circular, though the point put forth is that the CBEC’s Circular dated 2-1-2002 will be only applicable in the case of pre-deposit as ordered by the High Court - Held that: as per the procedure of accounting the amount to be received as refund can be shown as receivables. In any case, this point may not be of much relevance so long as the doctrine of unjust enrichment does not apply here - Appeal is allowed
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