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2016 (3) TMI 606 - CESTAT CHENNAI

2016 (3) TMI 606 - CESTAT CHENNAI - 2016 (334) E.L.T. 699 (Tri. - Chennai) - Validity of order - Test of Unjust enrichment - Refund consisting differential fine and penalty - Held that:- proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of test of unjust enrichment to the duty and interest element but not to differential fine or penalty. Therefore, the action of the authority below to deny the refund to the appellant to the extent indicated above on the groun .....

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