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2009 (3) TMI 182 - AT - Central ExciseRefund of Interest paid – application of unjust enrichment on excessive payment of interest – held that - during the relevant period 2005-2006, the provisions of Section 11B relating to the unjust enrichment were only in respect of refund of the duty. The same was not applicable to refund any interest amount. The said provisions stand amended w.e.f. 10-5-2008, introducing the concept of unjust enrichment even in respect of refund of interest amount. The said amendment is not retrospective. As such, inasmuch as during the relevant period, the provisions of unjust enrichment were not attracted in respect of interest refund, Revenue’s contention cannot be accepted and is liable to be rejected
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