Principle of doctrine of unjust enrichment not applies to refund of ‘deposit of duty’

CESTAT, KOLKATA BENCH Commissioner of Central Excise, Kolkata-VII versus Krypton Industries FINAL ORDER NO. A-334 (KOL.) OF 2011 Appeal No. E/318 OF 2011 OCTOBER  28, 2011 ORDER 1. Heard both sides. 2. Revenue is in appeal against Order-in-Appeal No. 24-25/Kol- VII/2011 dated 9-2-2011 whereby Commissioner (Appeal) upheld the lower adjudicating authority’s order granting the refund. 3. Briefly stated facts of the case are that the respondent submitted a refund claim of Rs. 2,27,963/- for the deposit towards 10% of total price of exempted goods. Earlier the demand confir...