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2009 (6) TMI 23 - HC - CustomsRefund of Customs Duty, Interest, Redemption Fine and Penalty – Applicability of principle of Unjust enrichment – held that duties of customs, interest on duty and penalties are subject to unjust enrichment – but the principles of ‘unjust enrichment’, would not arise in a case of redemption fine. No authority has 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. – Refund of redemption fine paid in excess is allowed.
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