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2022 (4) TMI 519 - AT - Service TaxRefund of penalty paid by appellant - rejection on the ground of unjust enrichment - HELD THAT:- The learned Commissioner (Appeals) had failed to appreciate the facts of the case as it is a case of refund of penalty paid by the appellant where he has considered that it is a case of refund of duty. As facts of the case are crystal clear that it is a case of refund of penalty and for refund of penalty there is no such provisions in law where the appellant is required to establish that they have to pass the bar of unjust enrichment. Thus, following the decisions of the Tribunal in the case of THE COMMISSIONER OF CUSTOMS (I) , MUMBAI VERSUS BE OFFICE AUTOMATION PVT LTD. [2009 (9) TMI 968 - CESTAT MUMBAI], and RATAN UDYOG VERSUS COMMISSIONER OF CUS. (ACC & EXPORT) , MUMBAI [2010 (11) TMI 926 - CESTAT MUMBAI], it is held that bar of unjust enrichment is not applicable to the facts of the case. The impugned order qua rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment, is set aside - appeal allowed - decided in favor of appellant.
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