2010 (2) TMI 1302

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..... note that the short question involved in this case is whether the refund claim filed by the appellant is barred by unjust enrichment. By virtue of the Tribunal's Order No. A/289/06 dated 2.2.06, which was passed in appeal No. C/34/00 filed by the appellant, they became entitled to claim refund of the amounts of fine and penalty earlier deposited by them with the Customs authorities. However, t .....

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..... d of redemption fine and that the same was applicable only to claim for refund of duty. This decision of the Hon'ble High Court was followed in Rashtriya Metal Industries Ltd v. Commissioner of Customs, Nhava Sheva 2009 TIOL 1953 CESTAT-MUM. 3. Following the ruling of the Hon'ble High Court, we hold that the claim for refund of fine and penalty, filed by the appellant, are liable to be .....

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