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2009 (12) TMI 555 - GUJARAT HIGH COURT
Penalty - Unjust Enrichment - amount deposited by the respondent during the pendency of the proceedings - Appellate Authority, confirmation of demand of duty under Section 28 is not correct - application for refund - Held that: - Authority rejected the refund on the ground of unjust enrichment - amount paid by the respondent during the course of investigation was treated as deposit and that finding was not further challenged by the department, principles of unjust enrichment cannot be applied - appeal is dismissed