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2017 (12) TMI 1038 - AT - CustomsRefund of Extra Duty Deposit (EDD) - denial on the ground of unjust enrichment - Held that: - Tribunal in the case of SKF Technologies (I) Pvt. Ltd [2016 (11) TMI 986 - CESTAT BANGALORE], has held that EDD (extra duty deposit) made during the pendency of investigation by SVB is in the form of a security and the doctrine of unjust enrichment is not applicable for the refund of EDD - refund allowed - appeal allowed - decided in favor of appellant.
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