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2013 (9) TMI 587 - AT - CustomsRefund of duty – interest, redemption of fine – applicability of principle of unjust enrichment - appellant made a pre-deposit which was later on appropriated towards fine and penalty - when the fine and penalty were set aside - Court relied upon United Spirits Ltd. CC, Mumbai (2009 (6) TMI 23 - BOMBAY HIGH COURT) – principles of unjust enrichment does not arise in a case of redemption fine - No authority had been brought to our attention by either side where the principles of ‘unjust enrichment' have been applied insofar as the fine or penalty is concerned - both on general principles and considering that the itself imposes restriction only on refund of duty under Section 28, it would not be possible to attract the principles of ‘unjust enrichment' – refund of excess redemption fine paid to be allowed – decided in favour of assessee.
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