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2023 (2) TMI 623 - AT - CustomsSanctioned amount of refund has been rightly credited to the Consumer Welfare Fund or not - Amount was deposited under protest - principles of unjust enrichment - HELD THAT:- The order of court below is erroneous and in the teeth of the ruling of Hon’ble Supreme Court in the case of U.O.I. VERSUS SUVIDHE LTD. [1996 (8) TMI 521 - SC ORDER]. Admittedly, the amount under refund claim were deposited partly during investigation and partly during pendency of the 1st appeal. Further, it is evident that the Appellant did not agree with revenue and have contested the SCN as well as the adjudication order. The amount deposited are found to be deposited under protest, ipso facto. Further, these amounts are also in the nature of pre-deposit - the burden of unjust enrichment is not attracted. The Adjudicating Authority is directed to grant the refund with interest @ 12% per annum from the date of deposit till the date of refund - Appeal allowed.
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