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2018 (1) TMI 638 - AT - Central ExciseRefund of interest - Rule 7(4) of the Central Excise Rules, 2002 read with Section 11AB of the Central excise Act, 1944 - Held that: - appellants have paid interest in respect of duty paid before the finalization of the assessment. In case duty paid before the finalisation of the assessment, interest is not chargeable - the amount of interest paid by the appellant is refundable to them. Time limitation - Held that: - the refund has arisen only after finalization of assessment and before finalization of the assessment there was no ground for the Appellant to file refund as the same would have been held premature. The provisional assessment was finalized on 28.12.2006 and the instant claim was filed on 20.04.2007 which is well within the six months of the finalisation of the assessment, hence the claim cannot be considered to be time barred. Unjust enrichment - Held that: - the interest was paid by the appellant on their own and the same not being the part of the price of the goods, question of passing of incidence of the same does not arise - refund not hit by unjust enrichment. Appeal allowed.
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