Deposits During Investigation Not Subject to Unjust Enrichment Principles

C.S.T. Vs Bharat Sanchar Nigam Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad held that any amount deposited during pendency of adjudication proceeding or investigation is in the nature of pre-deposit and principles of unjust enrichment is not applicable. Facts- The issue involved here is whether the amount of Rs. 2.37 crores deposited by the Respondent assessee M/s. BSNL before issuing the show cause notice towards the alleged short payment of the service tax which was also considered as pre-deposit at the time of admission of the appeal by this Tribunal and whether the principle of unjust enrichmen...