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2012 (10) TMI 641 - HC - Central ExciseRefund - valuation of the goods was done on provisional assessment basis - claims were rejected on the ground of unjust enrichment - Held that:- Assessments were provisional and hence refund, which arises as a result of finalization, cannot be considered as time barred and clause of unjust enrichment will not be attracted; directed the authorities to fund the excess duty paid by the assessee Interest on delayed payment of refund – Held that:- There is no principle enunciated that the liability to payment of interest must be computed from not the time an application is made under Section 11B(1) (referred to in Section 11BB of the Central Excise Act, 1944) but from the time an application is made subsequent to final adjudication by the Tribunal and only an application for refund made subsequent to the final adjudication by the Tribunal which must constitute the starting point for calculation of the three months period beyond which interest is liable to be paid - appeal is accordingly rejected
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