2010 (2) TMI 1302 - AT - Customs

Summary

Issues involved: Whether the refund claim is barred by unjust enrichment.

Summary:

Issue 1: Unjust Enrichment

The short question in this case was whether the refund claim filed by the appellant was barred by unjust enrichment. The appellant became entitled to claim refund of fine and penalty amounts deposited with Customs authorities, but the claim was rejected on the ground of unjust enrichment. The appellant argued that the doctrine of unjust enrichment does not apply to a claim for refund of fine and penalty, citing a judgment of the Bombay High Court. The Tribunal held that the claim for refund of fine and penalty should be allowed in cash, following the High Court's ruling. The impugned order was set aside, and the original authority was directed to effect cash refund to the appellant.

Conclusion

The appeal was allowed in favor of the appellant.