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2017 (5) TMI 1446 - CESTAT BANGALOREUnjust enrichment - refund of interest paid for delayed payment of interest - Held that: - prior to amendment to Rule 9B (5) of the CER 1944, the doctrine of unjust enrichment was not applicable to refund arising consequent to finalization of provisional assessment - The proviso to Rule 9B(5) was amended vide N/N. 45/99 dated 25.06.99 and since the refund claim in the instant case has arisen prior to 25.06.99, the bar of unjust enrichment will not be applicable - appeal allowed - decided in favor of appellant.
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