Unjust enrichment not attracted to deposit during investigation or to pre-deposit for appeal

D.D. International Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Admittedly, the amounts under refund were deposited partly during investigation, after more than 2 years of import of the machinery and partly during pendency of the 1st appeal before the Commissioner (Appeals). In this view of the matter, the amounts had been deposited by way of pre-deposit. Admittedly, Appellant have not sold the imported machines nor cleared the same, hence, there is no way by which the Appellant could have passed on the burden of custom duty. Further, the clause of unjust enrichment is not attracted in ...