Unjust Enrichment not Applicable to Pre-Deposit Refund

Chowgule Industries Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Rejection of refund claim against pre-deposit, in compliance to Section 35F (Pre 2014 amendment)- Payment made towards discharge of duty confirmed alongwith interest and penalty was in the form of pre-deposit so as to acquire right of appeal and doctrine of unjust enrichment will not be applicable in respect of such deposit, Section 35F of the Central Excise Act, as applicable then during the relevant period clearly indicate that for the purpose of filing an appeal, confirmed duty demand in the order to...