TMI Blog2020 (1) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration made by the appellant was not proper - HELD THAT:- The objection raised by the revenue are unwarranted, inasmuch as, it is the same TR-6 Challan on which the fine and penalty was deposited and no objection was raised by the revenue at that point of time. Even if the authorities were of the view that the TR-6 Challans produced by the appellant is not perfect, there must be parallel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of clearance of their consignment in terms of the order passed by the Original Adjudicating Authority. The said pre-deposits made for the purpose of filing an appeal before Tribunal as also for clearance of the goods has been held to be not attracted to the provisions of unjust-enrichment, inasmuch as, the same were not made in the ordinary course of business. To deny the refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts as also for imposition of penalty. The proceedings culminated into an order passed by Commissioner vide which he imposed redemption fine of ₹ 6 lakhs, in lieu of confiscation and further penalty of ₹ 60,000/- was also imposed. On appeal, Tribunal vide its Final Order dated 1-8-2012 set aside the order of confiscation and penalty, thus making the appellant entitled to refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said deposits were made by the assessee. It is not the revenue s case that redemption fine and penalty was not deposited by them during the pendency of adjudication. The consignment was cleared by the Customs only on such deposits. The records maintained by the appellant would also reveal the deposit of the said amounts. To reject the refunds claim claims on such flimsy grounds is nothing bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, on success of their appeal before Tribunal, on the ground of unjust-enrichment, amounts to unjustified action on the part of Revenue. 4. In view of the above, I set aside the impugned order and allow the appeal with consequential relief. The authorities below are directed to implement the said order immediately and to refund the amount to the appellant as soon as possible. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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