Whether Doctrine of unjust enrichment is applicable on duty paid under protest?

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..... f unjust enrichment will not apply to his claim for the refund of the duty subsequently. In this view, we are fortified by the ratio of the law laid down by the Apex Court in Sinkhai Synthetics Chemicals P. Ltd. [ 2002 (4) TMI 65 - SUPREME COURT OF INDIA ]. In that case, the Apex Court has ruled that refund of duty paid under protest would not be hit by the bar of unjust enrichment. The recov .....

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..... - CEGAT, COURT NO. I, NEW DELHI ], the Larger Bench of the Tribunal has held that clearances of the goods effected pending finalisation of the price and classification lists, would be provisional in nature. - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITa .....

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