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2011 (6) TMI 615 - CESTAT, MUMBAIRefund – unjust enrichment - amount credited to the Consumer Welfare Fund (CWF) – Held that:- both the lower authorities have applied the doctrine of unjust enrichment in case of fine and penalty of Rs.95,000/-. It is a settled law that doctrine of unjust enrichment would not apply to fine and penalty. Both the lower authorities have passed the order mechanically. matter requires reconsideration. appeal is allowed by way of remand.
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