No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]

By Taxscan Team - On April 13, 2022 6:30 am - 2 mins read

No Provision in Law - Refund of Penalty - CESTAT - Rejecting Refund - Unjust Enrichment - Taxscan

The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law regulating the refund of penalty. The department initiated the proceedings against the appellant, Rajasthan Financial Corporation for the payment of service…

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