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2009 (4) TMI 644 - AT - Central ExciseRefund of interest - Order of Commissioner (Appeals) - Scope of SCN - Held that: - if any amount has been wrongly collected the department cannot refuse refund thereof on the ground that it is not provided in the statutory provisions for refund, and that if interest is collected even when it is not to be recovered it is required to be refunded - refund of interest is admissible to the appellants - matter remanded to the adjudicating authority for deciding as to whether the claim is hit by unjust enrichment.
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