Requirement of “unjust enrichment” in case of pre deposit under section 129E of the Customs Act


Quick Summary
This case concerns a petitioner seeking a refund of Rs. 88,44,510 paid as a pre-deposit during an appeal to the Supreme Court. The petitioner argues that the refund should be granted with interest, as per a Supreme Court judgment. The core issue revolves around whether the principle of 'unjust enrichment' applies to such pre-deposits under Section 129E of the Customs Act.

Court :
Madras High Court

Brief :
This Writ Petition has been filed by the petitioner to direct the respondents to refund the amount of Rs.88,44,510/- paid by the petitionerduring the pendency of its appeal before the Hon'ble Supreme Court in C.A.Nos.3558 and 3559 of 2000 along with interest at 12% per annum from 31.03.2005 (i.e. date of Supreme Court Judgment) till the date of payment.

Citation :
Appeal Number : W.P. No.1879 of 2007

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