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2015 (6) TMI 576 - CESTAT CHENNAIDenial of refund claim - Unjust enrichment - Security deposit - Held that:- The adjudicating authority has already sanctioned the refund but credited to the consumer welfare fund. The Commissioner (Appeals) has rightly held that bar of unjust enrichment not applicable for security deposits. By respectfully following the Hon ble High Court decision above, we hold that the appellants are eligible for refund of cash security deposit and there is no infirmity in the order of the LAA - Decided against Revenue.
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