TMI Blog2019 (10) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner ought to have gone through both the decisions of Hon ble Supreme Court in order to see whether the said decisions are applicable on the facts of the case or in other words whether the same can be applied for rejecting the claim of refund of redemption fine and penalty on the ground of unjust enrichment. The principle of unjust enrichment is not applicable so far as the redemption fine or penalty is concerned - Appeal allowed. - Custom Appeal No. 85874 of 2013 - A/86897/2019 - Dated:- 24-10-2019 - HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Roshil Nichani, Advocate for the Appellant Shri Dharmendra Singh, Superintendent, Authorised Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 12,50,000/- paid by them as per the direction of the adjudicating authority. The concerned authority vide Order-in-Original dated 13.8.2009 although allowed the refund but credited the same to the Consumer Welfare Fund by applying the principle of unjust enrichment. On Appeal, the learned Commissioner (Appeals) vide impugned order dated 29.11.2012 upheld the Order-in-Appeal and rejected the Appeal filed by the Appellant on the ground of unjust enrichment and held that the appellants had not submitted any documentary evidence before the adjudicating authority to show that the incidence of the amounts in question has not been passed on to anybody else. 5. I have heard learned counsel for the appellant and learned authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the matter of CC, Raigad vs. M/s. Finacord Chemicals (P) Ltd. Ors.; 2015-TIOL- 104-SC-CUS which consists of three Appeals. The said decision is in respect of three different Appeals and the Hon ble Supreme Court in one of the Appeals viz. in Civil Appeal No. 6541 of 2010, United Spirits Ltd., vs. CC affirmed the view of the Hon ble High Court of Judicature at Bombay reported in 2009(240) ELT 513 (Bom.) that the principle of unjust enrichment would not be attracted in case of fine or penalty. The Hon ble Supreme Court has further laid down that the doctrine of unjust enrichment is not attracted in case of refund of pre-deposits. The Hon ble High Court in the matter of United Spirits Ltd. (supra) after considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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