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2009 (1) TMI 273 - CESTAT, MUMBAIRefund claim – interest on delayed refund - The importer thereafter filed a refund claim for Rs. 45704/- on October 1985 which was rejected – later Thereafter the refund claim was processed by the custom house and the necessary documents were furnished by the importer vide his letter dated 26-12-06. A copy of the balance sheet was called to examine the unjust enrichment angle on 19-2-07 which was furnished on 12-3-07. The refund claim was thereafter sanctioned – claim of interest on delayed refund rejected by the AC – held that - Tribunal and the Commissioner (Appeals) have upheld the applicability of the exemption notification and only then the cause of refund has arisen. Even otherwise once the refund claim was pending in 1991, then as per 1st proviso to sub-section (1) of Section 27, the claims were governed by the unjust enrichment and therefore while submitting the refund claim the importer was duty bound to submit proof that incidence of duty has not been passed on, which was not done by him on his own, but the documents were furnished in December 2006 and March 2007. – Interest not allowed.
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