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2017 (5) TMI 618 - AT - Central ExciseRefund claim - Interest paid on the duty - provisional assessment - refund claim filed on the ground that the interest was not payable in respect of excise duty paid before finalisation of the assessment - rejection of refund on the ground that since the interest was not payable whatever amount was paid is an amount and no provision for refund of such amount - time limitation - Held that: - the appellants have paid interest in respect of duty paid before the finalisation of the assessment. In case duty paid before the finalisation of the assessment, interest is not chargeable as held by the Hon’ble Bombay High Court in the case of CEAT [2015 (2) TMI 794 - BOMBAY HIGH COURT] - The appellant admittedly paid the amount as interest and if it is not payable, the same is refundable, even if not u/s 11B otherwise also as the said amount which is not payable cannot be retained by the Government without authority of law. Time limitation - Held that: - the refund has arisen only after finalisation of the assessment and the appellant have admittedly filed the refund claim within one year from the date of finalisation. Therefore, it is clearly not time barred. Unjust enrichment - Held that: - the lower authorities have not examined the issue of unjust enrichment. Therefore, the matter needs to be remanded only for the verification of aspect of unjust enrichment. Appeal allowed - refund allowed subject to verification on the aspect of unjust enrichment - appeal allowed by way of remand.
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