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2013 (1) TMI 334 - CESTAT CHENNAIInterest on warehoused goods - Deputy Commissioner of Customs (Refunds) rejected 14 numbers of refund claims in remand proceedings - unjust enrichment - Held that:- As submitted by assessee that provisions of Section 27 of the Customs Act, 1962 is not applicable to refund of interest covered under Section 61 (3) of the Customs Act relying on Ashok Leyland Ltd. Vs CC Chennai [2001 (3) TMI 786 - CEGAT, CHENNAI] case which has been upheld by Supreme Court in 2001 (11) TMI 974 - SUPREME COURT OF INDIA. As the appellant did not place decisions of the Tribunal which was upheld by the Hon'ble Supreme Court on this issue before the lower authority and the Commissioner (Appeals), however, remanded the matter to the lower authority to decide the case both on merits and on unjust enrichment. In this context, it is proper that the lower authority should examine the decision of the Tribunal as upheld by the Hon'ble Supreme Court on this issue in the context of applicability of the unjust enrichment. In view of that, the order of the Commissioner (appeals) is upheld with a direction that the lower authority would examine the applicability of unjust enrichment with the case law. The appeal is disposed in the above terms.
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