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2017 (6) TMI 710 - AT - Central ExciseRefund claim - unjust enrichment - Whether the bar of unjust enrichment is applicable to pre deposit made by the appellant on the directions of the Hon’ble High Court of Punjab and Haryana for admission of their writ petition or not? Held that: - the bar of unjust enrichment is not applicable, as the amount has been paid as pre deposit on the directions of the Hon’ble High court of Punjab & Haryana after clearance of the goods for entertaining the writ petition - reliance placed in the case of Union of India Versus BSL Ltd. [2013 (1) TMI 813 - RAJASTHAN HIGH COURT] - appeal allowed - decided in favor of appellant.
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