Unjust enrichment not applies to deposit under protest; CESTAT allows 6% interest on deposit

Bagadiya Brothers Pvt Ltd Vs Commissioner of Customs (CESTAT Hyderabad)

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, addressed pivotal issues in cross-appeals between Bagadiya Brothers Pvt Ltd (the appellant) and the Commissioner of Customs. The appeals focused on the refundability of deposits made during investigations and the application of unjust enrichment principles.

Background and Proceedings:

Bagadiya Brothers Pvt Ltd, engaged in exporting iron ore fines subject to varying export duties based on iron content, enco

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