Goods & Services Tax
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The Commissioner (Appeals) has in holding in OIA under review that “the department’s contention that the lower authority has not examined the aspect of unjust enrichment is not correct.”. In any view of the matter, it is apparent that Unit was paying duty under protest after issue of OIA dated 28.05.1997 which was in favour of the assessee, and therore payment of duty was to be treated as payment on their violation and cannot be treated as Under Protest”.