TMI Blog2009 (1) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule and the claim can be in the Civil Court - appeal dismissed. - E/6232-6235/2004-EX - 79-82/2009-EX(PB) - Dated:- 2-1-2009 - Ms. Jyoti Balasundaram, Rakesh Kumar, JJ. REPRESENTED BY : Shri Vinod Agarwal, Advocate, for the Appellant. Shri Amit Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The issue, as to whether refund of interest is permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of unjust enrichment is that no person can be allowed to enrich himself inequitably at the expense of another and since the duty amount was collected but without authority of law and subsequently refunded interest should also be refunded under the provisions of the Central Excise Act and the Rules. However, we do not find this argument to be tenable for the reason that the claim for refund of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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