Unjust enrichment Principle not applies to pre-deposit under protest during appeal pendency

The Daily Thanthi Vs Commissioner of Customs (Madras High Court)

High Court held that amount deposited during the pendency of the appeals before the Hon’ble Supreme Court has to be construed as having paid ‘under protest’ and has to be refunded without insisting on such importer or manufacturer satisfying the requirement of “unjust enrichment” as in the case of pre deposit. Such amount has to be considered outside the purview of sting of “unjust enrichment” in Section 27 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.